Cornerstone Exercise 9-27 (Algorithmic) Issuance of Long-Term Debt EWO Enterprises issues $217,000 of bonds payable. Provide the necessary journal entry to record the issuance of the bonds assuming: Hide a. The bonds were issued at par. (Record issuance of bond at par) Hide b. The bonds were issued at 104.5. If an amount box does not require an entry, leave it blank. (Record issuance of bond at premium)