Hernandez Company issued $380,000,7%,10-year bonds on January 1,2022 , for $407,968. This price resulted in an effectiveinterest rate of 6% on the bonds. Interest is payable annually on January 1. Hernandez uses the effective-interest method to amortize bond premium or discount. (a) Prepare the journal entry to record the issuance of the bonds. (Credit account tities are automatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts.)