Hillside issues $3,000,000 of 6%, 15-year bonds dated January 1, 2013, that pay interest semiannually on June 30 and December 31. The bonds are issued at a price of $2,592,334. Required: 1. Prepare the January 1, 2013, journal entry to record the bonds' issuance. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $3,000,000 cash on January 1, 2013 at an issue price of $2,592,334. Note: Enter debits before credits. Date Debit Credit Jan. 1. 2013 General Journal Cash Discount on bonds payable Bonds payable 3,000,000