Your company sells $60,000 of bonds for an issue price of $62,100. Which of the following statements is correct?

A. The bond sold at a price of 51.75, implying a premium of $2,100.

B. The bond sold at a price of 51.75, implying a discount of $2,100.

C. The bond sold at a price of 103.50, implying a discount of $2,100.

D. The bond sold at a price of 103.50, implying a premium of $2,100.