On January 1, 2030, Cinco Corporation issued $5,700,000,10-year, 10% bonds at 101 . Interest is payable annually on January 1 . What journal entry will Cinco Corporation record on January 1, 2030? DR: Cash $5,700,00 and Discount on Bonds Payable $57,000; CR: Bonds Payable $5,757,000 DR: Cash \$5,757,000; CR: Bonds Payable \$5,757,000 DR: Cash $5,700,000 and Premium on Bonds Payable $57,000; CR: Bonds Payable \$5,757,000 DR: Cash \$5,757,000; CR: Bonds Payable $5,700,000 and Premium on Bonds Payable $57,000 DR: Cash \$5,700,000; CR: Bonds Payable $5,700,000