Casper Company issues bonds with a face value of $100,000 for $112,000. Which ONE of the following would be included in the journal entry necessary on the books of Casper Company? DEBIT to Bonds Payable of $100,000 DEBIT to Cash of $100,000 CREDIT to Premium on Bonds Payable of $12,000 DEBIT to Premium on Bonds Payable of $12,000 CREDIT to Cash of $100,000