Carla Vista Corp. issues bonds with a face value of $345 million that mature in 14 years. The bonds carry a 3.5% interest rate and are sold at 94.680 to yield 4.0%. They pay interest semi-annually. (a1) Your answer is correct. Calculate the proceeds on issuance of the bonds. Proceeds on issuance of the bonds $ eTextbook and Media List of Accounts Attempts: 1 of 3 used (a2) Show the journal entry to record the issuance. (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 0 for the amounts. List debit entry before credit entry.)