GA Company issues Rs10,000,000, 8%, 10-year bonds at 96.5 on July 1, 2019. Interest is paid on July 1 and January 1. The journal entry to record the issuance will include

a- a debit to cash for Rs10,000,000

b- a credit to bonds payable for Rs9,650,000

c- a debit to discount on bonds payable for Rs350,000

d- a credit to cash for Rs9,650,000