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

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

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