If $110,000 of 12 Percent Bonds Are Issued (At Face $\begin{array} { l r } \text { Cash } & 111,100 \\\quad \text { Bonds Payable } && 110,000 \\\text { Bond Interest Expense } && 1,100\end{array}$

If $110,000 of 12 percent bonds are issued (at face value) one month after the last semi-annual interest date,the entry made to record the issue is:

A)
$\begin{array} { l r } \text { Cash } & 111,100 \\\quad \text { Bonds Payable } && 110,000 \\\text { Bond Interest Expense } && 1,100\end{array}$
B)
$\begin{array}{l}\text { Cash } & 111,100\\\text { Bonds Pavable }&& 111,100\end{array}$

C)
$\begin{array}{lr}\text { Cash } & 105,600 \\\text { Bond Interest Expense } & 5,500 \\\text { Bonds Payable }&&111,100\end{array}$
D)
$\begin{array} { l r } \text { Cash } & 115,500 \\\text { Bonds Payable } && 110,000 \\\text { Bond Interest Expense } && 5,500\end{array}$