Tea Mill issues ￥1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018.

Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Tea Mill uses the straight-line method of amortizing bond discount or premium. The entry made by Tea Mill to record issuance of the bonds payable at December 31, 2018, includes: ().

A、A debit to Cash of ￥1,000,000.

B、A debit to Discount on Bonds Payable of ￥30,000.

C、A credit to Bonds Payable of ￥970,000.

D、A credit to Bond Interest Payable of ￥30,000.