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

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

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

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

C)
$\begin{array}{ll}\text { Cash } & 997.50 \\\text { Bonds Payable } && 997.50\end{array}$
D)
$\begin{array}{lr}\text { Cash } & 9,975 \\\text { Unamortized bond Discount } & 25 \\\text { Bonds Payable }&&10,000\end{array}$