Using the Following Accounts

Using the following accounts:
Indicate the account(s) to be debited and credited to record the following transactions.
-Sold bonds at a discount.
Debit ________ & ________ Credit ________

A) Cash
B) Bond Sinking fund
C) Equipment
D) Building
E) Land
F) Accounts payable
G) Notes payable
H) Bond payable
I) Bond interest payable
J) Premium on bonds payable
K) Discount on bonds payable
L) Common stock
M) Retained earnings
N) Sinking fund earned
O) Bond interest expense
P) Gain on retirement
Q) Loss on retirement