Cullumber Company issued $640,000,10 year, 4% bonds at 103 . (a) Prepare the journal entry to record the sale of these bonds on Jaruary 1, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter O for the amounts.)