Oriole Company issued $515,000,15-year, 6% bonds at 96 . (a) Prepare the journal entry to record the sale of these bonds on January 1, 2025. (List all debit entries before credit entries. Credit decount tities are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)