Carla Vista Company issued $500,000,10%,10-year bonds on January 1, 2020, at 103 . Interest is payable annually on December 31. Carla Vista uses the straight-line method of amortization and has a calendar year end. Prepare all journal entries made in 2020 related to the bond issue. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)