On January 1, 2020. Ultra Vision Corp. issued $1,200,000 of 20 year 8% bonds that pay interest semiannually on June 30 and December 31. Assume the bonds were sold at (1)98, and (2) 102. Journalize the issuance of the bonds at 98 and 102. (Do not round Intermediate calculations. Round the final answers to the nearest whole dollar.)