On January 1, 2021, Winter Company issued $500,000, 5-year, 8% bonds at 97. Interest is paid semiannually on each June 30 and December 31. The maturity date is December 31, 2025. What journal entry will the company record when it issues the bonds on January 1, 2021? O Debit Bonds Payable $500,000;credit Discount on Bonds Payable $15,000; credit Cash $485,000. O Debit Cash $485,000; debit Discount on Bonds Payable $15,000; credit Bonds Payable $500,000. Debit Cash $485,000; debit Premium on Bonds Payable $15,000; credit Bonds Payable $500,000. Debit Cash $500,000 credit Discount on Bonds Payable $15,000; credit Bonds Payable $485,000. On January 1, 2019. Valery Company issued $100,000, five-year, 10% bonds at 100. Interest is paid semiannually on each June 30 and December 31. The maturity date is December 31, 2023. What journal entry will the company record on January 1, 2019? O Debit Cash $110,000; debit Discount on Bonds Payable $10,000; credit Bonds Payable $120,000 Debit Cash $110,000 credit Premium on Bonds Payable $10,000 credit Bonds Payable $100,000 Debit Bonds Payable $100,000; credit Cash $100,000 Debit Cash $100,000 credit Bonds Payable $100,000 On January 1, 2019, Dover Company issues $100,000,7% bonds at 104. How much money is the company borrowing