FEIRTER ULLLIS BACH Problem 10-3A (Part Level Subemission) On May 1, 2017, Herron Corp, issued $600,000, 9% , 5-year bonds at face value. The bonds were dated May 1, 2017, and pay interest annually on May 1. Financial statements are prepared annually on December 31. (a) 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 Explanations Debit Credit May 1, 2017 saHOW LISE OF ACCOUNES