(Government Accounting) Which of the following is the right answer :

Refunding bonds were issued by an Enterprise Fund with a face value of $15,000,000 at a 1% discount. Issuance costs were $225,000. The entry to record the issuance of the refunding bonds would be Debit Credit A. Cash Expenditures Other Financing Uses - Discount $14,625,000 225,000 150,000 Other Financing Sources- Bonds $15,000,000 B. Cash $14,625,000 225,000 Expenditures Other Financing Sources - Bonds $14,850,000 C. Cash $14,625,000 375,000 Unamortized Deferred Charges/Discount Bond Payable $15,000,000 D. Cash Bond Issuance Expense Unamortized Discount $14,625,000 225,000 150,000 Bonds Payable $15,000,000