Martinez Corp. issues $345,000 of bonds for $362,250. Prepare the journal entry to record the issuance of the bonds, (List all debit entries before credit entries. Credit occount tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the omounts.) eTextbook and Media List of Accounts Show how the bonds would be reported on the balance sheet at the date of issuance