Carla Vista Company issued 540,000 of 5 -year, 7% bonds at 99 on January 1,2020 . The bonds pay interest annually. Prepare the journal entry to record the issuance of the bonds. (Credit occount titles are qutomatically indented when amount is entered. Do not indent manually.) eTextbook and Media List of Accounts Compute the total cost of borrowing for these bonds. Prepare the journal entry to record the is suance of the bonds, assuming the bonds were issued at 105. (Credit account titles are outomatically indented when amount is entered. Do not indent manually) Compute the total cost of borrowing for these bonds, assuming the bonds were issued at 105. Total cost of borrowing eTextbook and Media