On January 1, 2022, Oriole Corporation issued $2,000,000 face value, 7%, 10-year bonds at $1,865,798. This price resulted in an effective-interest rate of 8% on the bonds. The bonds pay annual interest, each January 1. Oriole has a calendar year end. (a) Your Answer Correct Answer Your answer is correct. Prepare the journal entry to record the issue of the bonds on January 1, 2022. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)