Oriole Electric sold $4,660,000, 13%, 10-year bonds on January 1, 2020. The bonds were dated January 1, 2020, and paid interest on January 1. The bonds were sold at 98.

(a)

Prepare the journal entry to record the issuance of the bonds on January 1, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1, 2020	enter an account title for the journal entry on January 1, 2020	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on January 1, 2020	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on January 1, 2020