On January 31, 2021, Bounty Logistics, Inc., issued five-year, 7% bonds payable with a face value of $11,000,000. The bonds were issued at 92 and pay interest on January 31 and July 31. Bounty Logistics amortizes bond discounts using the straight-line method. Read the fequiremen a. Record the issuance of the bond payable on January 31, 2021. (Record debits first, then credits. Exclude explanations from any journal entries.) Jan Date 31 Journal Entry Accounts Debit Credit