Brief Exercise 10-20 (Part Level Submission) Oriole Company issues $3.50 million, 5-year, 10% bonds at 103, with interest payable annually January 1, The straight-line method is used to amortize bond premium. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1 Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT