26) On January 1,2022 , Mendez Company issued 400 of its $1,000, ten-year, 9% bonds. The bonds were dated January 1, 2022, and interest is paid annually each December 31 . The bonds were issued at 99. Required: Part A: Prepare the entry to record the issuance of the bonds on January 1, 2022: Part B: Were the bonds issued at par, at a premium, or at a discount