Current Attempt in Progress 3700 thousand bonds with a face value of $1000 each, are sold at 106. The entry to record the issuance is Cash Premium on Bonds Payable Bonds Payable 3700000 222000 3922000 Cash 3922000 Premium on Bonds Payable Bonds Payable 222000 3700000 O Cash Bonds Payable 3922000 3922000 3922000 Discount on Bonds Payable Bonds Payable 222000 3700000 Current Attempt in Progress 3700 thousand bonds with a face value of $1000 each, are sold at 106. The entry to record the issuance is Cash Premium on Bonds Payable Bonds Payable 3700000 222000 3922000 Cash 3922000 Premium on Bonds Payable Bonds Payable 222000 3700000 O Cash Bonds Payable 3922000 3922000 3922000 Discount on Bonds Payable Bonds Payable 222000 3700000