On January 1, 2017, Hannigan Company issued bonds with a face value of $600,000. The bonds carry a stated interest of 7% payable each January 1. Prepare the journal entry for the issuance assuming the bonds are issued at 97. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Prepare the journal entry for the issuance assuming the bonds are issued at 102. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)