On January 1, Parson Freight Company issues 8.0%,10-year bonds with a par value of $3,200,000. The bonds pay interest semiannually. The market rate of interest is 90% and the bond selling price was $2.982,557. The bond issuance should be recorded as: Mulsiple Choice Debit Cash $3,200,000, credit Bonds Payable $3,200,000 Debi Cash $2.982.557, credit Bonds Payoble $2,982,557 Debit Cash $3,200,000, credit Bonds Poyable $2,982,557, credit Discount on Bonds Payable $217,443 Debit Cash $3,200,000; credit Bonds Payable $3,200,000 Debit Cash \$2,982,557, credit Bonds Payable \$2,982,557. Debit Cash \$3,200,000; credit Bonds Payoble \$2,982,557; credit Discount on Bonds Poyable \$217,443 Debit Cash $2982,557, debit Discount on Bonds Payoble $217,443, credit Bonds Payable $3,200,000 Debit Cosh \$2,982,557, debit interest Expense \$217,443, credit Bonds Poyoble \$3,200,000