On January 1, 2022, Oriole Company issued bonds with a face value of $710,000. The bonds carry a stated interest of 6% payable each January 1.

Prepare the journal entry for the issuance assuming the bonds are issued at 96. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount

Show List of Accounts

Prepare the journal entry for the issuance assuming the bonds are issued at 103. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount
enter an account title	enter a debit amount	enter a credit amount