On January 1, 2020, Swifty Corporation issued $3600000, 10-year, 4% bonds at 102. Interest is payable annually on January 1. The journal entry to record this transaction on January 1, 2020 is

Cash	3672000
Bonds Payable		3600000
Premium on Bonds Payable		72000

Cash	3672000
Bonds Payable		3672000

Premium on Bonds Payable	72000
Cash	3600000
Bonds Payable		3672000

Cash	3600000
Bonds Payable		3600000