Nymeria Direwolf Enterprises issued $3,000,000 face value bonds at a selling price of 98. What is the entry to record the issuance of the bonds?

Cash	2,940,000
Bonds Payable		2,940,000

Cash	2,940,000
Discount on Bonds Payable	60,000
Bonds Payable		3,000,000

Cash	3,000,000
Discount on Bonds Payable		60,000
Bonds Payable		2,940,000

Cash	3,000,000
Bonds Payable		3,000,000