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On January 2, 2018, a calendar-year corporation sold 10% bonds with a face value of $5,520,000. These bonds mature in five years, and interest is paid semiannually on June 30 and December 31. The bonds were sold for $5,760,000 to yield 8%.

The entry to record the issuance of the bonds would include a credit of

A) $240,000 to Premium on Bonds Payable.

B) $150,000 to Interest Payable.

C) $240,000 to Discount on Bonds Payable

D) $5,760,000 to Bonds Payable.