On January 1, 2021, ABC Corporation issues $3,000,000, 5-year, 10% bonds at 100. Interest is paid semiannually on January 1 und July 1. What is the entry to record the issuance of these bonds on January 1, 2021? debit Blonds Payable for $3,000,0000 and credit Cash for $3,000,000 debit Cash for $3.000.0000 and credit Bonds Payable for $3,000,000 debit Cash for $3,300,000; credit Premium on Bonds Payable for $300,000; and credit Bonds Payable for $3,000,000, debit Cash for $2.700.000, debit Discount on Bonds Payable for $300,000, and credit Bonds Payable for $3,000,000