On January 1, 2025, Finney Services issued $180,000 of 3% bonds that mature in ten years. They were issued at 94. The bonds pay semiannual interest payments on June 30 and December 31 of each year. The journal entry to issue bonds would be: O A. Bonds Payable Cash 180,000 180,000 e B. Cash Bonds Payable 180,000 180,000 180,000 O C. Bonds Payable Discount on Bonds Payable Cash 10,800 169,200 OD. Cash Discount on Bonds Payable Bonds Payable 169,200 10,800 180,000