Carla Vista Co. sold $3,180,000,7%,10-year bonds on January 1, 2025. The bonds were dated January 1,2025, and pay interest on January 1. The company uses straight-line amortization on bond premiums and discounts. Financial statements are prepared annually. (a) Prepare the journal entries to record the issuance of the bonds assuming they sold at: (1) 102 and (2) 95. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.)