< 1 On December 31, 2019, Wintergreen, Inc., issued $150,000 of 7 percent, 10- year bonds at a price of 93.25. Wintergreen received $139,875 when it issued the bonds (or $150,000 x .9325). After recording the related entry, Bonds Payable had a balance of $150,000 and Discounts on Bonds Payable had a balance of $10.125...Wintergreen uses the straight-line.bond.amortization.. Note: Enter debits before credits. Date June 30 General Journal Debit Credit Record entry Clear entry Prov S View general journal $20 Nov