the bond with a face value of $5,000,000, is sold at 102. The entry to record the issuance is A) Dr. Cash 5,100,000 Cr. Bonds Payable 5,100,000 B) Dr. Cash 5,000,000 Dr. Premium on Bonds Payable 100,000 Cr. Bonds Payable 5,100,000 C) Dr. Cash 5,100,000 Cr. Premium on Bonds Payable 100,000 Cr. Bonds Payable 5,000,000 D) Dr. Cash 5,100,000 Cr. Discount on Bonds Payable 100,000 Cr. Bonds Payable 5,000,000