Grouper Corporation issued $360,000,7%,20-year bonds on January 1,2022 , for $324,655. This price resulted in an effective-interest rate of 8% on the bonds. Interest is payable annually on January 1 . Grouper uses the effectiveinterest method to amortize bond premium or discount. (a2) 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.)