On January $1,2020,$ Oriole Company issued bonds with a face value of $$820,000.$ The bonds carry a stated interest of $8\%$ payable each January $1.$

$($a$)$

Prepare the journal entry for the issuance assuming the bonds are issued at $91.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Creatit