In business combination, the fair value of combinee bonds payable was $ 90,000 and the carrying amount of bonds payable was $ 110,000. The journal entry to allocate liquidated company to identifiable assets and liabilities with remainder to goodwill includes:

a. Debit to discount on bonds payable $ 20,000.

b. Credit to bonds payable $ 90,000.

c. Debit to discount on bonds payable $ 110,000.

d. Debit to discount on bonds payable $ 90,000.

In business combination, the fair value of combinee bonds payable was $ 120,000 and the carrying amount of bonds payable was $ 100,000. The journal entry to allocate liquidated company to identifiable assets and liabilities with remainder to goodwill includes:

a. Credit to premium on bonds payable $ 20,000.

b. Debit to discount on bonds payable $ 20,000.

c. Credit to bonds payable $ 120,000.

d. Debit to premium on bonds payable $ 20,000

Please, quickly, not enough time, please