Question 17 On January 1, 2020, Dublin Company issued bonds with a face value of $100,000. The bonds carry a stated interest of 10% payable each January 1. Prepare the journal entry for the issuance assuming the bonds are issued at 90. a. (Dr.) Cash 90,000 (Dr.) Bond Premium 10,000 (Cr.) Bond Payable 100,000 b. (Dr.) Cash 110,000 (Cr.) Bond Payable 100,000 (Cr.) Bond Discount 10,000 c. (Dr.) Cash 110,000 (Cr.) Bond Payable 100,000 (Cr.) Bond Premium 10,000 d. (Dr.) Cash 90,000 (Dr.) Bond Discount 10,000 (Cr.) Bond Payable 100,000