Cullumber Corporation issues $40,000 of bonds for $$6,200. (a) Prepare the journal entry to record the issuance of the bonds. (Credit occount bitles are eutomatically indented when amount is entered. Do not indent manually] eTextbook and Media List of Accounts Attempts: 1 of 2 used (b) Show how the bonds would be reported on the balance sheet at the date of issuance. (Enter occount name only and do not provide descriptive information