Products, Inc. issues a 6%, 10 year, $100,000 Bond Payable when the market interest rate is 5%. Interest will be paid semi-annually. The journal entry to record the issuance (or sale) of this bond payable would include: a. A debit to bonds payable for $100,000 b. A debit to bonds payable for $107,795 A credit to bonds payable for $100,000 d. A credit to bonds payable for $107,795 c.