Cornerstone Exercise 9-26 (Algorithmic) Issuance of Bonds EWO Enterprises issues $201,000 of bonds payable. Required: Prepare the necessary Journal entries to record the issuance of the bands, assuming a. The bonds were issued at face value. (Record issuance of bonds at par) b. The bonds were issued at 104.5. For those boxes in which no entry is required, leave the box blank. (Record issuance of bands at premium) c. The bonds were issued at 99. For those hoxes in which no entry is required, leave the box blank. (Record issuance of bonds at discount)