Sam's Shoe Factory Issued a $10,000, 10-Year, 10% Bond Dated

Sam's Shoe Factory issued a $10,000, 10-year, 10% bond dated January 1, at 97. The journal entry to record the issuance of the bond will include a:

A) debit to cash for $9,700.
B) debit to cash for $10,000.
C) credit to bonds payable for $9,700.
D) debit to premium on bonds payable for $300.