On January $1$ of $2015,$ Bailey$$s Caramel Company issues $7\%,10-$year bonds with a par value of $$2,000,000.$ The bonds pay interest semi$-$annually. The market rate of interest is $8\%$ and the bond selling price was $$1,864,097.$ Which of the following would be included in the journal entry to record the bond issue.

A$.$ A Debit to Cash for $$1,864,097.$

B$.$ A Debit to Cash for $$2,000,000.$

C$.$ A Credit to Bonds Payable for $$1,864,097.$

D$.$ A Credit to Discount on Bonds Payable for $$135,903.$