On January 31, 2021, Overton Logistics, Inc., issued five-year, 10% bonds payable with a face value of $5,000,000. The bonds were issued at 97 and pay interest on January 31 and July 31. Overton Logistics amortizes bond discounts using the straight-line method. Read the requirement. a. Record the issuance of the bond payable on January 31, 2021. (Record debits first, then credits. Exclude explanations from any journal entries.) Date Jan 31 Journal Entry Accounts Debit Credit