The journal entry to record $200,000 of bonds that were issued at 99 would be to: o a. debit cash, $198,000; credit bonds payable, $198,000. o b. debit cash, $198,000; debit discount on bonds payable, $2,000; credit bonds payable, $200,000 o c. debit cash, $200,000; credit bonds payable, $200,000. o d. debit cash, $200,000; credit bonds payable, $198,000; credit premium on bonds payable, $2,000