Brief Exercise 238 On January 1, 2017, Hannigan Company issued bonds with a face value of $600,000. The bonds carry a stated interest of 7% payable each January 1. Indicate the accounts increased or decreased to record the issuance assuming the bonds are issued at 97. Account Titles Increase/Decrease Amount Indicate the accounts increased or decreased to record the issuance assuming the bonds are issued at 102. Account Titles Increase/Decrease Amount