Cullumber Water Compary Ltd, needed to raise $53 milion of additional capital to finance the expansion of its bottied water facility. After consulting an investment banker, it decided to issue bonds. The bonds had a face value of 553 million and an amual interest rate of 4.5%, paid semitanmally on June 30 and December 31, and will reach maturity on December 31. 2034 . The bonda were issued at 96.1 on January 1, 2025, for $50,933,000, which represented a yleld of 5% (b) Show the journal entry to record the issuance of the bonds. (Credit account tities are dutomutically indented when amount it entered, Do not indent manuolly. if no entry is required, select 'No Fntry" for the account titles and enter of for the amounts. List debit entry before credit entryy