Five thousand bonds with a face value of $1,000 each, are sold at 102. The entry to record the issuance is Cash 5.100.000 Premium on Bonds Payable Bonds Payable 100,000 5,000,000 O Cash 5.100.000 Discount on Bonds Payable 100,000 Bonds Payable 5,000,000 Cash 5.100.000 Bonds Payable 5,100,000 Cash Preinium on Bonds Payable Bonds Payable 5.000.000 100,000 5.100.000