A $400,000 Issue of Bonds That Sold for $363,000 Matures

A $400,000 issue of bonds that sold for $363,000 matures on August 1,2015.The journal entry to record the payment of the bond on the maturity date is to:

A) debit Cash,$400,000;credit Bonds payable,$400,000.
B) debit Bonds payable,$400,000;credit Cash,$400,000.
C) debit Cash,$363,000;credit Bonds payable,$363,000.
D) debit Bonds payable,$363,000;credit Cash,$363,000.