bennett company issued $240,000, 6%, 10 year bond payable at 86 on Jan 1, 2018.

I can't figure out what goes in the 2 empty spaces! Plz HELP!

6. Journalize the issuance of the bonds payable on January 1, 2018. Date Accounts and Explanation Debit Credit Jan. 1 Cash Discount on Bonds Payable Bonds Payable 240,000 Issued bonds at a discount