The Golden Company issues $530,000 of 12%, 10-year bonds at 106 on March 31, 2019. The bonds pay interest on March 31 and September 30. Assume that the company uses the straight-line method for amortization. The joumal entry to record the issuance includes a, OA credit to Bonds Payable for $561,800 OB. debit to Premium on Bonds Payable for $31,800 OG. debit to Cash for $530,000 OD. debit to Cash for $561,800