need help in solving which multiple choice answer:

Acme Inc. issued $864,000 of 10%, 20-year bonds on January 1, 2014, at 102. Interest is payable semiannually on July 1 and January 1. It uses the effective interest method of amortization for bond premium or discount. Assume an effective yield of 9.7705%. When the company posts the journal for the issuance of the bonds, besides debiting cash and crediting bonds payable, what else should be done?

	Debit Premium on Bonds Payable of 17,280
	Debit Discount on Bonds Payable of 17,280

	Credit Discount on Bonds Payable of 17,280
	Credit Premium on Bonds Payable of 17,280