A company issued 4% , 20 -year bonds with a face value of $210 , 000 , that pay interest semiannually. The bonds were sold at 98 . What journal entry is required for the sale of these bonds? \begin{tabular}{|c|r|r|r|} \hline Cash & & $201 , 600 & \\ \hline Bondiscount & & $8 , 400 & \\ \hline Bonds Payable & & & $210 , 000 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline Cash & & $205 , 800 & \\ \hline Bond Discount & & 4,200 & \\ \hline Bonds Payable & & $210 , 000 \\ \hline \end{tabular} \begin{tabular}{|c|r|r|r|} \hline Bonds Payable & & $210 , 000 & $4 , 200 \\ \hline BondDiscount & & & $205 , 800 \\ \hline Cash & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline Cash & & $207 , 500 & \\ \hline BondDiscount & & $2 , 500 & $210 , 000 \\ \hline Cash & & & \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|} \hline Bond Payable & & $210 , 000 & $8 , 400 \\ \hline Bond Discount & & & $210 , 600 \\ \hline Cash & & \\ \hline \end{tabular}