JOURNAL ENTRIES: What is the journal entry to record the issuance of $100,000 face amount of 10% bonds for $98000 cash?

		a. Dr. Bonds Payable 98000 Cr. Cash 98,000;
		b. Dr. Cash 98000 Dr. Premium on Bonds Payable 2,000 Cr. Bonds Payable 100,000;
		c. Dr. Cash 98000; Cr. Bonds Payable 98000
		d. Dr. Cash 98,000; Cr. Discount on Bonds Payable 2,000 Cr. Bonds Payable 100,000
		e. None of the above