On January 1,Hanley Corporation Issued $2,300,000,10-Year,9% Bonds at 103

On January 1,Hanley Corporation issued $2,300,000,10-year,9% bonds at 103.The journal entry to record this transaction would include a:

A) credit to Bonds Payable $2,369,000.
B) debit to Discount on Bonds Payable $69,000.
C) debit to Cash $2,300,000.
D) credit to Premium on Bonds Payable $69,000.