Mark Corporation issues $2,860,000,10 - year, 10% bonds dated January 1 at 99 . The journal entry to record the issuance will include a: A. credit to Discount on Bonds Payable for $28,600. B. credit to Cash for $2,860,000. C. debit to Cash for $2,860,000. D. debit to Discount on Bonds Payable for $28,600