On January 1,2023 , Shamrock Inc. sold 12% bonds having a maturity value of $780,000 for $839,136, which provides the bondholders with a 10% yield. The bonds are dated January 1, 2023, and mature on January 1, 2028, with interest payable on January 1 of each year. The company follows IFRS and uses the effective interest method. (a) Prepare the journal entry at the date of issue. (Round answers to 0 decimal places, e.g. 5,255. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)