please show work!! and answer oarts a and b please! thanks

The bond provision that allows the borrowing corporation to retire a bond early by paying back the par value is known as: Retirement provision Maturity provision Callable provision Convertible provision Question 23 Gibraltar, Inc. issued $750,000, 10%, 10-year bonds at 99. The journal entry to record the issuing of these bonds would include: Credit to Bonds Payable of 5742,500. O Credit to Premium on Bonds of $7.500. Debit to Cash of $750,000, O Debit to Cash of $742,500