What is the journal entry to record the issuance of 100,000 face amount of bonds for 100,000 cash? a. Dr. Cash 100,000 Cr. Bonds Payable 100,000 b. Dr. Bonds Payable 100,000 Cr. Cash 100,000 C. Dr. Bonds Payable 100,000 Cr. Interest Expense 100,000 d. Dr. Interest Expense 100,000 Cr. Bonds Payable 100,000 e. None of the above