Annabella Co$.$ issued a $10-$year, $$100,000$ face, $10\%$ coupon rate bond to yield $8\%.$ The journal entry to record the issuance of the bond would include:

Multiple Choice

A credit to interest payable of $$9,073\mathrm{.}61$

A debit to cash of $$100,000\mathrm{.}00$

A credit to premium on bonds payable of $ $13,420\mathrm{.}16$

A credit to bonds payable of $ $113,420\mathrm{.}16$

A debit to bond discount of $$13,420\mathrm{.}16$