On January 1, 2018, Montgomery Inc. issued $200,000, 20-year,5% bonds at 102. Interest is payable semiannually ?on January 1?and ?July 1.? The journal entry to record this transaction onJanuary 1, 2018, is:

options:

debit cash, $200,000; credit bonds payable, $200,000.

debit cash, $252,500; credit bonds payable, $250,000, creditpremium on bonds payable, $2,500

debit cash, $204,000; credit bonds payable, $200,000; creditpremium on bonds payable, $4,000.

debit cash, $250,000; debit premium on bonds payable, $5,000;credit bonds payable, $255,000.