Triston Company has issued a $90,000 face value, 2%, five-year bond at 101. What will be the journal entry for the retirement of the bond, assuming the last semiannual interest payment was already recorded? A. Bonds Payable Cash 90,000 90,000 B. Cash Bonds Payable 90,900 90,900 90,000 O C. Cash Bonds Payable 90,000 O D. Bonds Payable Cash 90,900 90,900