On October 1 Forsythe Corporation Issues 900 10-Year 8% $1000

On October 1 Forsythe Corporation issues 900 10-year 8% $1000 bonds dated October 1 2021 at 96.Use the following tabular analysis to record the issuance:

A) Increase to Cash and increase to Notes Payable $900000.
B) Increase to Cash for $864000 increase to Bonds Payable for $900000 and decrease to Discount on Bonds Payable for $36000.
C) Increase to Cash and increase to Bonds Payable for $864000.
D) Increase to Cash for $864000 increase Bonds Payable $900000 and increase Discount on Bonds Payable $36000.