On January 1, 2017, Company issued 5-year bonds with a face value of $800,000. The bonds carry a stated interest of 7% payable each January 1. Instructions a. Prepare the journal entry for the issuance assuming the bonds are issued at 95. b. Prepare the journal entry for the issuance assuming the bonds are issued at 105. c. Record all necessary entries on December 31, 2017