$06.$ Using the information in question $4,$ what is the journal entry to record the issuance of the bonds $($excluding the recording of accrued interest$)$ on March $1,2018?$

Group of answer choices

a$)$Cash $461,390$

Disount on Bonds Payable $38,610$

Bonds Payable $500,000$

b$)$Cash $461,390$

Bonds Payable $461,390$

c$)$Cash $461,901$

Disount on Bonds Payable $38,099$

Bonds Payable $500,000$

d$)$Cash $461,901$

Bonds Payable $461,901$