On January $1,2027,$ Bose Company issued bonds with a face value of $$600,000.$ The bonds carry a stated interest of $7\%$ payable each January $1.$

$($a$)$

Prepare the journal entry for the issuance assuming the bonds are issued at $95.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit