Please help me solve questions 19 & 20.

19. The journal entry a company records for the issuance of bonds when the contract rate is greater than the market rate would be A. debit Cash and Discount on Bonds Payable, credit Bonds Payable B. debit Cash, credit Bonds Payable C. debit Cash, credit Premium on Bonds Payable and Bonds Payable D. debit Bonds Payable, credit Cash On January 1, $2,000,000, 5-year, 10% bonds, were issued for $1,960,000. Interest is paid semiannually on January 1 and 20. July 1. If the issuing corporation uses the straight-line method to amortize discount on bonds payable, the semiannual amortization amount is A. $2,000 B. $10,000 C. $4,000 D $8 000