On October 1, 20XX, Bartley Corporation issued 5%, 10-year bonds with a face value of $500,000 at $520,000. The entry to record the issuance of the bonds would include a

		credit of $20,000 to Premium on Bonds Payable
		credit of $520,000 to Bonds Payable
		debit of $20,000 to Discount on Bonds Payable
		credit of $480,000 to Bonds Payable