Cornerstone Exercise 9-23 (Algorithmic) Issuance of Long-Term Debt Anne Corp. issued $420,000, 5% bonds. Required: Provide the necessary journal entry to record the issuance of these bonds assuming: a. The bonds were issued at par. Record issuance of bond at par b. The bonds were issued at 102. Record issuance of bond at premium c. The bonds were issued at 92. (Record issuance of bond at discount)