Vasquez issued a $400,000 face value, 8%, 20-year bond at 95. Which of the following is the correct journal entry to record the retirement of the bond at maturity? O A. Date Accounts and Explanation Debit Credit 400,000 Bonds Payable Cash 400,000 OB. Date Accounts and Explanation Debit Credit Cash 400,000 Bonds Payable 400,000 OC. Date Date Accounts and Explanation Debit Credit 380,000 Bonds Payable Cash 380,000 OD. Date Accounts and Explanation Debit Credit Cash 380,000 Bonds Payable 380,000