Berj Corporation issued bonds and received cash in full for the issue price. The bonds were dated and issued on January 1 year 1. Interest is payable at the end of each year. The bonds mature at the end of four years. The following schedule has been partially completed amounts in thousands): Interest Carrying Cash Poid Expense Amortization Amount January 1, year 1 (issuance) $7,301 December 31, year 1 $540 $511 $ 29 7,272 December 31, year 2 540 7,241 December 31, year 3 540 ? 7 December 31, year 4 7,200 ? 7 540 ? Required: 1. Prepare the journal entry to record the issuance of the bond, without a premium account. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in thousands of dollars.) View transaction list Journal entry worksheet