Cullumber Products Ltd. issued bonds and received proceeds of $58,538,435. The bonds mature in 13 years and carry a 10% interest rate paid semi-annually. The bonds were issued at a price of 95.495 to yield 10.648%. (a) Show the journal entry to record the issuance of the bonds. (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 titles and enter 0 for the amounts. List debit entry before credit entry.)