Oriole Company issued 3,6009%,5-year, $1,000 bonds dated January 1,2022 , at face value. Interest is poid each January 1 . (a) Prepare the journal entry to record the sale of these bonds on January 1,2022. (Credit account titles are automatically indented When amount is entered, Do not indent manually, if no entry is required, select "No Entry" for the account tities and enter O for the amounts.)