Coronado Limited issued $2,500,000 of 10-year, 6% bonds on January 1, 2021, when the market interest rate was 7%. Coronado received $2,322,355 when selling the bonds. Interest is payable semi-annually on July 1 and January 1. Coronado has a December 31 year end. (a) Record the issue of the bonds on January 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Jan. 1 Debit Credit