At the beginning of 2020, Subsidiary S issued $100,000 of 10 percent, 10-year bonds at $98,000. Two years later, at the beginning of 2022, the Parent P acquired S's bonds from outsider bondholders for $100,800. The book value of the bonds in S's books at the beginning of 2022 was $98,400. What is the entry prepared in P's books to record the acquisition of S's bonds at the beginning of 2022? Investment in S's Bonds Bonds Payable [Choose] [Choose] Premium on Bonds Payable [Choose ] Discount on Bonds Payable [Choose ] Cash [Choose ]