I am attaching the question. I am having problem with understanding accounting.

Slocombe Company sold $6,000,000, 9%, 15-year bonds on January 1, 2014. The bonds were dated January 1, 2014, and pay interest on December 31. The bonds were sold at 95. (a) Prepare the journal entry to record the issuance of the bonds on January 1, 2014. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Jan. 1 Account Titles and Explanation Debit Credit