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A company issues $60 million of bonds at par on January 1, 2007. The bonds pay 10% interest semiannually on 12/31 and 6/30 and mature in 20 years. The journal entry when the bonds are sold is: a. Debit accounts recievable for $60 million, credit bond payable for $60 million b. Debit cash for $54 million, Debit bond discount for $6 million, Credit bond payable for $60 million c. Debit cash for $60 million, Credit bond payable for $60 million d. Debit cash for $60 million, Credit bond prieuim for $6 million, Credit bond payable for $54 million