any issues $5,000,000,10-year, 10% bonds at 96, with interest payable annually on January 1 . The straight-line method rize bond discount. journal entry to record the sale of these bonds on January 1,2022. (Credit account titles are automatically indented any issues $5,000,000,10-year, 10% bonds at 96, with interest payable annually on January 1 . The straight-line method rize bond discount. journal entry to record the sale of these bonds on January 1,2022. (Credit account titles are automatically indented