On January 1, 2017, Lock Corporation issued $2,080,000 face value, 12%, 10-year bonds at $1,967,134. This price resulted in an effective-interest rate of 13% on the bonds. Lock uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest on January 1. Prepare the journal entry to record the issuance of the bonds on January 1, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)