Blossom Corporation sold 230 convertible, 10-year bonds at par for $ 230,000. Each bond pays 5% annual interest and each bond can be converted to ten common shares at the bondholder's request. When the bonds were issued common shares were trading for $ 13 per share. The market rate of interest for similar bonds without conversion rights was 7%. Prepare the journal entry to record the issuance of the bonds. (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answer to O decimal places e.g. 58,971. Credit account titles are automatically indented when the amount is entered.Do not indent manually.) Account Titles and Explanation Debit Credit Cash 230000 Contributed Surplus - Stock Options 323484 Bonds Payable 197616