If Rex Corporation Issued Ten Bonds of $1,000 at 99 $\begin{array}{lll}\text { Cash } & 990.75 & \\\text { Bonds Payable } & & 990.75\end{array}$

If Rex Corporation issued Ten bonds of $1,000 at 99.75 on the interest date.The entry to record this transaction is:

A) $\begin{array}{lll}\text { Cash } & 990.75 & \\\text { Bonds Payable } & & 990.75\end{array}$

B) $\begin{array}{lll}\text { Cash } & 9,907.50 & \\\text { Bonds Payable } & & 9,907.50\end{array}$

C) $\begin{array}{lll}\text { Cash } & 997.50 & \\\text { Bonds Payable } & & 997.50\end{array}$


D) $\begin{array}{lr}\text { Cash } & 9,975 \\\text { Unamortized bond Discount } & 25 \\\quad \text { Bonds Pavable }&&10,000\end{array}$