The Journal Entry to Record the Issue of Bonds at a Discount

The journal entry to record the issue of bonds at a discount will include a

A) debit to Cash for the face amount of the bonds.
B) debit to Cash for the face amount of the bonds plus the amount of the discount.
C) debit to Cash for the face amount of the bonds minus the amount of the discount.
D) credit to Cash for the face amount of the bonds.
Use the information below to answer questions 89-90.
Coldwater Inc. issues $575,000 of 4%, 8-year bonds for cash proceeds of $502,774. The market interest rate is 6%. Interest is paid semi-annually.