On October $1,2024$ Ivanhoe Corporation issued $4\%,10-$year bonds with a face value of $$6070000$ at $104.$ Interest is paid on October $1$ and April $1,$ with any premium or discount amortized on a straight$-$line basis. The entry to record the issuance of the bonds will include a credit of

$$242800$ to Discount on Bonds Payable.

$$121400$ to Interest Payable.

$$242800$ to Premium on Bonds Payable.

$$5827200$ to Bonds Payable.