On 1 January 2014, Davie Services Issued $20 000 of 8

On 1 January 2014, Davie Services issued $20 000 of 8% debentures that mature in five years. They were sold at a premium, for a total of $20 750. On 1 January 2019, when the debentures mature, Davie Services will make the final principal payment. That entry will include which of the following?

A) Debit Debentures payable for $20 000 and credit Cash for $20 000.
B) Debit Debenture premium for $250 and credit Cash for $250.
C) Debit Debentures payable for $20 000, credit Debenture premium for $750 and Credit Cash for $19 250.
D) Debit Debentures payable for $20 750 and credit Cash for $20 750.