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The Singletary Company issued a $500,000, 5-year, 6% bond at par. It is a semiannual bond with interest paid on June 30th and December 31st.The entry to record the sale of the bond would include a:（ ）
A．$500,000 credit to Cash.
B．$500,000 debit to Accounts Payable.
C．$30,000 credit to Bonds Payable.
D．$500,000 credit to Bonds Payable.
B．$500,000 debit to Accounts Payable.
C．$30,000 credit to Bonds Payable.
D．$500,000 credit to Bonds Payable.
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