On January 1 of 2015, Parson Freight Company issues 8.5%, 10-year bonds with a par value of $2.300,000. The bonds pay interest semi annually. The market rate of interest is 9.5% and the bond selling price was $2,143,712. The bond issuance should be r O Debit Cash $2,300,000: credit Bonds Payable $2.300,000. O Debit Cash $2143,712; credit Bonds Payable $2143,712 O Debit Cash $2,300,000; credit Bonds Payable $2,143,712; credit Discount on Bonds Payable $156,288. O Debit Cash $2143,712; debit Discount on Bonds Payable $156,288, credit Bonds Payable $2.300,000. O Debit Cash $2.143,712; debit Interest Expense $156.288; credit Bonds Payable $2.300,000