Bloom, Inc. issued 200, 10-year, 6%, $1,000 bonds dated January 1, 2019, at face value. The interest is payable annually on January 1st. What is the entry to record the issuance of these bonds? Select one: a. Dr. Bonds Payable $200,000. Cr. Cash $200,000 O b. Dr. Cash $200,000. Cr. Bonds Payable $200,000 . Dr. Cash $100,000. Cr. Bonds Payable $100,000 O d. Dr. Bonds Payable $100,000. Cr. Cash $100,000 Bloom, Inc. issued 200, 10-year, 6%, $1,000 bonds dated January 1, 2019, at face value. The interest is payable annually on January 1st. What is the adjusting entry to record the accrued interest on December 31, 2019? Select one: a. Dr. Interest Expense $6,000. Cr. Interest Payable $6,000 O b. Dr. Interest Payable $6,000. Cr. Interest Expense $6,000 Dr. Interest Payable $12,000. Cr. Interest Expense $12,000 c. d. Dr. Interest Expense $12,000. Cr. Interest Payable $12,000