Cornerstone Exercise 9-24 Issuance of Long-Term Debt EWO Enterprises issues $4,500,000 of bonds payable. Required: Prepare the necessary journal entries to record the issuance of the bonds assuming: a. The bonds were issued at par. Record issuance of bond at par b. The bonds were issued at 104.5. Record issuance of bond at premium c. The bonds were issued at 99. Record issuance of bond at discount