Use the following to answer question 36:

On October 1, 2020 MNO Corporation issued 5%, 10-year bonds with a face value of $6,000,000 at 104. Interest is paid on October 1 and April 1, with any premiums or discounts amortized on a straight-line basis.

36.	The entry to record the issuance of the bonds would include a credit of
	A)	$150,000 to Interest Payable.
	B)	$240,000 to Discount on Bonds Payable.
	C)	$5,760,000 to Bonds Payable.
	D)	$240,000 to Premium on Bonds Payable.