On January 1, Hanley Corporation issued $1,900,000, 10-year, 8% bonds at 101. The joumal entry to record this transaction would include a O A. debit to Discount on Bonds Payable $19,000 B. debit to Cash $1,900,000 O C. credit to Premium on Bonds Payable $19,000 OD. credit to Bonds Payable $1.919,000