On January 1, a corporation issues $100,000 of 5-year, 8% bonds at face value. Which one of the following is one effect of the entry to record the issuance of the bonds? O Debit to Cash for $8,000 O Credit to Bond Interest Expense of $4,000 Debit to Bonds Payable for $100,000 Debit to Cash for $100.000 Debit to Discount on Bonds Payable for $8,000