Multiple Cholce Questlon

A company issues $$90,000$ of $5\%,5-$year bonds dated January $1$ that pay interest semiannually on June $30$ and December $31$ each year. If the issuer accepts

$$95,000$ for the bonds, the issuer will record the sale with a $($debit$/$credit$)$

to $($Discount$/$Premium$)$

on Bonds Payable in the amount of $$5,000.$