Carla Vista Co. issued $700,000, 10-year, 7% bonds at 103. 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.) Debit Credit Date Account Titles and Explanation Jan. 1 eTextbook and Media List of Accounts Suppose the remaining Premium on Bonds Payable was $12,600 on December 31, 2025. Show the balance sheet presentation on this date. CARLA VISTA CO. Balance Sheet (Partial) $ $ e Textbook and Media List of Accounts