On January 1, 2020, Cullumber Corporation issued $840,000, 7%, 10-year bonds at face value. Interest is payable annually on January 1. Cullumber Corporation has a calendar year end. Prepare all entries related to the bond issue for 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

2020	Account Titles and Explanation	Debit	Credit
Jan. 1Dec. 31	enter an account title for the journal entry on January 1	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on January 1	enter a debit amount	enter a credit amount
Jan. 1Dec. 31	enter an account title for the journal entry on December 31	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on December 31	enter a debit amount