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?

		A. DEBIT to Cash of $100,000
		B. DEBIT to Premium on Bonds Payable of $12,000
		C. CREDIT to Cash of $100,000
		D. CREDIT to Premium on Bonds Payable of $12,000
		E. DEBIT to Bonds Payable of $100,000