On January 1, 2020, Bramble Corporation issued $847,000 of 8% bonds that are due in 10 years. The bonds were issued for $907,189 and pay interest each July 1 and January 1. The company uses the effective interest method. Assume an effective rate of 7%. (a) Prepare Bramble Corporation's journal entry for the January 1 issuance. (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 O for the amounts.)