Issuance of Long-Term Debt Carrie Enterprises required an infusion of cash in order to purchase a large piece of equipment. To finance its equipment purchase, Carrie issued $4,100,000 of 9% bonds payable. Required: Prepare the necessary journal entries to record the issuance of the bonds assuming the bonds were issued (a) at par, (b) at 101, and (c) at 96. If an amount box does not require an entry, leave it blank. a.