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GR Company issues 10-year long-term bonds with a par value of 1,000,000 dated January 01, 2023, bearing interest at an annual rate of 9%, payable

GR Company issues 10-year long-term bonds with a par value of 1,000,000 dated January 01, 2023, bearing interest at an annual rate of 9%, payable semi-annually on January 01 and July 01, consisting of 10,000 units of 100 par value. Using the journal entry approach, what is the journal entry to record the authorization of bonds

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