Balloon Company issued $8\%$ bonds with a par value of $$2,000,000.$ These bonds mature in $10$ years and pay interest on a semi$-$annual basis. If the bonds issue at $98,$ create the journal entry to issue these bonds. $($Do not abbreviate account names. The order of debit account names does not matter. For amounts, use commas, do not use decimals$/$cents$,$ do not use dollar signs.$)$