Current Attempt in Progress Shamrock Ltd. issued a $113,000, 3-year, zero-interest bond dated January 1, 2020. The market interest rate for similar bonds was 9%. Assume the company used the effective interest method of amortization. Prepare the journal entry for the issue of the bond. (Round answers to O decimal places, eg. 5,275. 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.) Date Account Titles and Explanation January 1 Cash Bonds Payable Debit Credit 113000 113000