Deleau Equipment Ltd. issued 11%, five-year bonds with a face value of $80,240,000 on October 1, 2020. The bonds were issued at par and pay interest on March 31 and September 30 each year. Deleau's year end is December 31. 4 Prepare the journal entry for 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 O for the amounts.) Date Account Titles and Explanation Oct. 1 eTextbook and Media List of Accounts Debit Credit 1416 Cloudy