itmore Company issued $457,000 of 5-year, 10% bonds at 97 on January 1, 2015. The bonds pay interest twice a year. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT Compute the total cost of borrowing for these bonds. Total cost of borrowing $ SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 104. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT Compute the total cost of borrowing for these bonds, assuming the bonds were issued at 104. Total cost of borrowing $