Sealy Corporation issues 1,000, 10-year, 8%, $1,000 bonds dated January 1, 2021, at 97. The journal entry to record the issue will show a a. debit to Cash for $1,000,000. O b. credit to Discount on Bonds Payable for $30,000. c. credit to Bonds Payable for $1,000,000. O d. debit to Cash for $970,000