Harvey Company issued $210,000 of ten-year bonds to yield 11% when the stated rate of bonds was 9%. Present value interest factors (PVIF) are: PVIF of $1, 10 years 9% 11% 0.42241 0.35218 5.88923 PVIF of annuity of $1, 10 yrs 6.41766 The entry to record the bond issuance would be DR Cash 88,221 DR Bond Premium 11,779 CR Bonds Payable 100,000 DR Cash 88,221 DR Bond Discount 11,779 CR Bonds Payable 100,000 DR Cash 111,779 CR Bond premium 11,779 CR Bonds payable 100,000 DR Cash 111,779 CR Bond discount 11,779 CR Bonds payable 100,000