Cheyenne Corp. issued $568,000 of 5-year, 9% bonds at 95 on January 1, 2019. 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 automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Cash 539.600 Discount on Bonds Payable 28,400 Bonds Payable 568,000 e Textbook and Media List of Accounts Attempts: 1 of 3 used (a2) Compute the total cost of borrowing for these bonds. Total cost of borrowing $