Minecraft, Inc. issued $$780,000$ bonds at $103,$ Legal, accountinz, printing and underwriting fees were $$16,000.$ The journal entry at issuance would include which of the following:

O Credit to Premium and Debt Issue Costs of $523,400.$

O Credit to Premium and Debt Issue Costs of $$7,400.$

$$ Debit to Cash of $$803,400.$

$$ Debit to Cash of $$819\mathrm{.}400.$