Issuance of Long-Term Debt EWO Enterprises issues $209,000 of bonds payable. Required: Provide the necessary journal entry to record the issuance of the bonds assuming: a. The bonds were issued at par. (Record issuance of bond at par) b. The bonds were issued at 104.5. I (Record issuance of bond at premium) C. The bonds were issued at 99. III l11 (Record issuance of bond at discount)