Unehe follow IMB Corporation issued 10 year, 8% bonds with a lly face value of $400,000 for $430,000. Interest is payable semi-annua on July 1 and January 1. The account ing year ends on December 31 22, The entMoration would make on January 1, 2017 is: a. Cas 430, 000 Bonds Payable 430,000 b. Cash 400,000 Bonds Payable 400, 000 Cash Discount on Bonds 400,000 30,000 Bonds Payable 430,000 d Cash 430,000 Bonds Payable Premium on Bonds 400,000