Current Attempt in Progress On January 1, 2023, Carla Vista Corporation issued $796,000 of 6% bonds that are due in 10 years. The bonds were issued for $687,821 and pay interest each July 1 and January 1. The company uses the effective interest method. Assume an effective rate of 8% (a) Prepare the company's journal entry for the January 1 issuance. (Credit account titles are automatically 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. List debit entry before credit entry)