On January 31, 2021, Oritwood Logistics, Inc, lassued five-year, 8\% bonds payable with a face value of $6,000,000, The bonds wore issued at 85 and poy interest on January 31 aind July 31. Drifwwood Logistics amortizes bond discounts using the straight-line method. Read the requirement a. Record the issuance of the bond payabie on January 31, 2021. (Record debits fist, then credits. Exclude explanasons from ary joursa entries.)