Pina Colada Corp. issues 920, 10-year, 8%, $1000 bonds dated January 1, 2020, at 96. The journal entry to record the issuance will show a

debit to Cash for $883200.

debit to Cash of $920000.

credit to Discount on Bonds Payable for $36800.

credit to Bonds Payable for $883200.