On 1 April, Year 1, Greenway Corporation Issues $20 Million

On 1 April, year 1, Greenway Corporation issues $20 million of 10%, 20-year bonds payable at par. Interest on the bonds is payable semiannually each 1 April and 1 October.
-On 1 April, Year 1, the journal entry to record issuance of the bonds will include:

A) A credit to Interest Payable of $1,000,000.
B) A debit to Cash of $20,000,000.
C) A credit to Bonds Payable of $2,100,000.
D) A debit to Cash of $21,000,000.