ABC Company issues $100,000 of 6%, 5-year bonds at face value on January 1. The market rate of interest when the bonds are issued is also 6%. What effect does the repayment of the bonds at maturity have on ABC Company's accounting equation? O Cash would decrease $106,000, bonds payable would decrease $100,000, and retained earnings would decrease $6,000. Cash and bonds payable would decrease $106,000. O Cash and bonds payable would increase $100,000. Cash and bonds payable would decrease $100,000