On January 1, 2023, Ultra Vision Corp. issued $1,370,000 of 20-year 12.0% bonds that pay interest semiannually on June 30 and December 31. Assume the bonds were sold at (1) 97 ; and (2) 103. Journalize the issuance of the bonds at 97 and 103 . (Do not round intermediate calculations. Round the final answers to the nearest whole dollar.) 1 Record the sale of bonds at a discount. 2 Record the sold bonds at a premium. Note : = journal entry has been entered