On March 1, 2020, VALA, Inc sells $200,000, five-year, 10% bonds for 103. The Journal entry to record the issuance of the bonds is: O A. Dr. Cash 190.000, Discount on Bonds Payable 10.000 / Cr. Bonds Payable 200.000 O B. Dr. Cash 206,000 / Cr. Premium on Bonds Payable 6,000. Bonds Payable 200,000 OC. Dr. Cash 200,000, Premium on Bonds Payable 6.000 / Cr. Bonds Payable 206,000 OD. Dr. Cash 204,000, Premium on Bonds Payable 4,000 / Cr. Bonds Payable 209,000 O E. Dr. Cash 200,000, Premium on Bonds Payable 4,000/Cr. Bonds Payable 204,000