Carla Vista Company issued $540,000 of 5 -year, 7% bonds at 99 on January 1,2022 . The bonds pay interest annually. (a1) Your answer is correct. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.) Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 105. (Credit account titles are automatically indented when amount is entered. Do not indent manually. eTextbook and Media List of Accounts (b2) The parts of this question must be completed in order. This part will be available when you complete the part above