Exercise 10-13 (Part Level Submission) Oriole Company issued $440,000 of 7%, 15-year bonds on January 1, 2017, at face value. Interest is payable annually on January 1 w (a) Your answer is correct. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1, 201 Cash 440000 440000 Bonds Payable