Bonds with a face amount of $3,000,000 are sold at 97. The entry to record the issuance would include a O a. Credit to Cash for 2,910,000 b. Debit to Discount on Bonds Payable for 90,000 c. Credit to Premium on Bonds Payable for 90,000 O d. Debit to Bonds Payable for 3,000,000