On October 1, 2021, Kristal Corp. issued $700,000,5%,10-year bonds at face value. The bonds were dated October 1,2021 , and pay interest annually on October 1 . Financial statements are prepared annually on December 31 . (a) Your answer is partially correct. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)