On September 1, 2024, Cullumber Corporation issued $620,000 of 10 -year. 3% bonds at 96 . Interest is payable semi annually on September 1 and March 1. Cullumber's fiscal year end is February 28. (a). (b) Record the issue of the bonds on September 1. 2024. (List all debit entries before credit entries. Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts.)