On October 1, 2019 Bartley Corporation issued 5%, 10-year bonds with a face value of 500,000 at 108 (a 4% yield). Interest is paid on October 1 and April 1, with any premiums or discounts amortized on an effective-interest basis The entry to record the issuance of the bonds would include a

A credit of 500,000 to Bonds Payable

B credit of 12,500 to Interest Payable.

C debit of 40.000 to Bonds Payable

D credit of 540,000 to Bonds Payable.