Your company sells $70,000 of bonds for an issue price of $72,100. Which of the following statements is correct?

A-The bond sold at a price of 51.50, implying a discount of $2,100.

B-The bond sold at a price of 51.50, implying a premium of $2,100.

C-The bond sold at a price of 103.00, implying a discount of $2,100.

D-The bond sold at a price of 103.00, implying a premium of $2,100.