how can calculate

87. Sleepingdog Corporation issues 1,000, 10-year, 8%, $ 1,000 bonds dated January 1, 2021, at 97. The journal entry to record the issue will show a

a) debit to Cash for $ 1,000,000.

b) credit to Discount on Bonds Payable for $ 30,000.

c) credit to Bonds Payable for $ 1,000,000.

d) debit to Cash for $ 970,000.