Kingbird, Inc, issues $261,000,10 year, 8% bonds at 98 . Prepare the journal entry to record the sale of these bonds on March 1, 2025. (List all debit entries before credit entries. Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts)