Which of the following is the correct journal entry to record the issuance of a $100,000 face value bond at 95?

a

Cash

95,000

Discount on bonds payable

5,000

Bonds payable

100,000

b

Cash

95,000

Bonds payable

95,000

c

Bonds payable

95,000

Cash

95,000

d

Cash

100,000

Discount on bonds payable

5,000

Bonds payable

95,000