3lossom Company issued $660,000 of 5-year, 6\% bonds at 99 on January 1, 2022. The bonds pay interest annually. (a1) Prepare the journal entry to record the issuance of the bonds. (Credit occount titles are automatically indented when amount is entered. Do not indent manually.) Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 104 . (Credit account titles are automatically indented when amount is entered. Do not indent manually.)