Five thousand bonds with a face value of $$1000$ each, are sold at $87.$ The entry to record the issuance is

Cash

Premium on Bonds Payable

Bonds Payable

Cash

Discount on Bonds Payable

Bonds Payable

Cash

Discount on Bonds Payable

Bonds Payable

$4350000$

$650000$

$5000000$

$4350000$

$650000$

$5000000$

$5000000$

$650000$

$4350000$

$4350000$

Cash

$4350000$