Smith Corporation issues $1,800,000,10 - year, 9% bonds payable at a price of 98 . The journal entry to record the issuance will include a: A. credit to Bonds Payable for $1,764,000. B. debit to Cash of $1,800,000. C. credit to Discount on Bonds Payable for $36,000. D. debit to Cash for $1,764,000