On January 1,2013,Jacob Issues $600,000 of 11%,15-Year Bonds at a Price

On January 1,2013,Jacob issues $600,000 of 11%,15-year bonds at a price of 102½.What is the journal entry to record the issuance of these bonds?

A) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 600,000 & \\\hline \text { Bonds Payable } & & 600,000 \\\hline\end{array}$$
B) $\begin{array}{|c|r|l|}\hline \text { Bonds Payable } & 600,000 & \\\hline \text { Cash } & & 600,000 \\\hline\end{array}$
C) $$\begin{array} { |l | r | r | } \hline \text { Cash } & 615,000 & \\\hline \text { Bonds Payable } & & 600,000 \\\hline \text { Premium on Bonds Payable } & & 15,000 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 600,000 & \\\hline \text { Premium on Bonds Payable } & 15,000 & \\\hline \text { Bonds Payable } & & 615,000 \\\hline\end{array}$$
E) $$\begin{array} { | l| r | r | } \hline \text { Cash } & 600,000 & \\\hline \text { Discount on Bonds Payable } & 9,000 & \\\hline \text { Bonds Payable } & & 609,000 \\\hline\end{array}$$