Trego Company Issued, Payable on 31 December, 2014, $10,000,000 Face

Trego Company issued, payable on 31 December, 2014, $10,000,000 face value, 4%, 5-year bonds. Interest will be paid semiannually each 30 June and 31 December. The bonds sold at a price of 102; Trego uses the straight-line method of amortizing bond discount or premium.
-The entry made by Trego Company to record issuance of the bonds payable at 31 December, 2014, includes:

A) A debit to Cash of $10,000,000.
B) A credit to Premium on Bonds Payable of $200,000.
C) A credit to Bonds Payable of $10,200,000.
D) A credit to Bond Interest Payable of $200,000.