Blue Spruce Corp. issues (in euros) 3.9 million, 10-year, 6% bonds at 94, with interest payable annually on January 1. (a) Your answer is partially correct. Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Cash Bonds Payable