Bartlett, Co. issued an 8 year $400,0003% bond at par on May 1st, 2022 with interest payed annually at 12/31 the company's fiscal year end. What is the journal entry to record the bond? DR Cash $400,000; CR Bond Payable $400,000 : DR Cash $408,000; CR Bonds Payable $400,000; CR Interest Expense $8,000 DR Cash \$404,000; CR Bond Payable \$400,000; CR Interest Expence \$4,000 DR Cash \$412,000; CR Bonds Payable \$400,000; CR Interest Expense $12,000