Exercise 14-13 Bramble, Inc. had outstanding $6,180,000 of 12% bonds (interest payable July 31 and January 31) due in 10 years. On July 1, it issued $9,610,000 of 10%, 15-year bonds (interest payable July 1 and January 1) at 97. A portion of the proceeds was used to call the 12% bonds (with unamortized discount of $185,400) at 103 on August . Prepare the journal entries necessary to record issue of the new bonds and the refunding of the bonds. (Round answers to o decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 1 (To record issuance of 10% bonds) August 1 (To record retirement of 12% bonds)