May Corporation issues $2,700,000, 10-year, 10% bonds dated January 1 at 93. The journal entry to record the issuance will include a:

		debit to Cash for $2,700,000.
		debit to Discount on Bonds Payable for $189,000.
		credit to Cash for $2,511,000.
		credit to Bonds Payable for $2,511,000.