Blossom Company issued $399,000,7%,15 year bonds on December 31,2021 , for $379,050. Interest is payable annually on December 31. Blossom uses the straight-line method to amortize bond premium or discount. (a) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the occount titles and enter O for the amounts.)