On January 1, 2022. Alberta Inc. issues S100,000, 10 year, 10% popoon rate bonds at 104. The Journal entry to record this transaction will incude a to:

a. Cash and a credit to Bonds Payable for $106.000
b. Cash for $100,000, a dobit to interest Expense for $4,000, and a credit to Bonds Payable for $10,000
c. Cash and a credit to Bonds Payable for $100,000
d. Cash for $104.000, a credit to Bonds Payable for $100,000, and a credit to Premium on Bonds Payable for $4.000