Crane Corporation issued $402,000 of 4%,10-year bonds on January 1,2024 , at face value. Interest is payable annually on January 1 , 2025. (a) Prepare the journal entry to record the issuance of the bonds. (List debit entry before credit entry. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts)