A company issues $$80,000$ of $6\%,5-$year bonds dated January $1$ that pay interest semiannually on June $30$ and December $31$ each year. If the issuer accepts $$84,000$ for the bonds, the issuer will record the sale with a $($debit$/$credit$)$ to $($Discount$/$Premium$)$ on Bonds Payable in the amount of $$4,000.$