Blossom Company issues $4,000,000,10-year, 8% bonds at 95 , with interest payable annually on January 1 . The straight-line method is used to amortize bond discount. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan.1 Debit Credit Debit Credit Blossom Company issues $4,000,000,10-year, 8% bonds at 95 , with interest payable annually on January 1 . The straight-line method is used to amortize bond discount. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan.1 Debit Credit Debit Credit