Bramble Corp. issues $1400,10-$year, $8\%,$ $$1000$ bonds dated January $1,2020,$ at $98.$ The journal entry to record the issuance will show a debit to Cash of $$1400000.$ credit to Bonds Payable for $$1428000.$ debit to Cash for $$1372000.$ credit to Discount on Bonds Payable for $$28000.$