Content Area Bonds with a face amount of $1,000,000 are sold at 106. The entry to journalize the issuance is a. Account Debit Credit Cash 1,000,000 Premium on Bonds Payable 60,000 Bonds Payable 1,060,000 b. Account Debit Credit Cash 1,060,000 Bonds Payable 1,060,000 c. Account Debit Credit Cash 1,060,000 Premium on Bonds Payable 60,000 Bonds Payable 1,000,000 d. Account Debit Credit Cash 1,060,000 Discount on Bonds Payable 60,000 Bonds PayableThe par value per share of common stock represents the a. dollar amount assigned to each share b. amount of dividends per share to be received each year c. minimum selling price of the stock established by the articles of incorporation d. minimum amount the stockholder will receive when the corporation is liquidated