On January 1, 2021. Sunland Corporation issued 56100000, 10-year, 8% bonds at 104. Interest is payable annually on January 1. The journal entry to record this transaction on January 1, 2021 Cash 6344000 Bonds Payable Premium on Bonds Payable 6100000 244000 Cash 6100000 Bonds Payable 6300000 Cash 6344000 Bonds Payable 6344000 Premium on Bonds Payable 244000