Park Inc. issued 100 bonds with a face value of $1,000 and a 5 -year term at $960 each. Which of the following journal entries is included for recording this transaction? A credit to Cash for $96,000 A debit to Discount on Bonds Payable for $4,000 A debit to Bonds Payable for $100,000 A credit to Discount on Bonds Payable for $4,000