Carla Vista Corporation issued $480,000 of 7%, 8-year bonds on January 1,2023 , at face value. The bonds require annual interest payments each December 31. Costs associated with the bond issuance were $24,800. Carla Vista follows ASPE and uses the straightline method to amortize bond issue costs. (a) Your answer is partially correct. Prepare the journal entry for the January 1, 2023 issuance. (Credit account titles are automatically indented when the 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.)