Mark Corporation issues $2,890,000,10 - year, 8% bonds dated January 1 at 94 . The journal entry to record the issuance will include a: A. credit to Discount on Bonds Payable for $173,400. B. debit to Cash for $2,890,000. C. credit to Cash for $2,890,000. D. debit to Discount on Bonds Payable for $173,400