Questions 17 through 19 are based on the following facts: City issues $100,000 total bonds with a face value of $1,000. The interest rate is 10% on a semiannual rate. The bonds were issued for $102,000. Effective yield rate is 8%. 17. If the bond issue is reported on the government-wide statements the partial entry would be as follows: A. Credit to cash of $102,000 B. Credit to premium on bonds of $2,000 C. Debit to discount on bonds of $2,000 D. Debit to cash for $102,000 18. Upon making the first remia partial interest expense of making the first semiannual interest payment or 55.000 the city would report A. Debit to bond interest expense of $4,080 B. Credit to cash or $4,080 C Debit to bond interest expense of $5,000 D. Debit to bond premium of $4,080 19. Upon making the first semiannual interest payment of $5,000 the city would partial entry of a A Credit to cash of $4,000 B. Credit to cash of $5,000 C. Credit to bond premium of $40 D. Credit to bond premium of $160