No Game Corp. issued $6000 in principle of 4.625% 5-year junior notes. Investors paid par to purchase the bonds and $300 issuance costs were paid directly from the proceeds of the bond sale. What is the journal entry required to record the issuance of the debt?

Select all that apply:

Cr. Debt payable $5700

Cr. Common Stock at Par $300

Dr. Cash $5700

Dr. Cash $6000

Dr. Discount on debt payable $300

Dr. Bond issuance expense $300

Cr. Debt Payable $6000

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Notes: Since this is paid at par, a bond sale (non-amortizing debt), would the answer be

Dr. Cash $6000

Cr. Debt Payable $6000