Oriole Water Company Ltd. needed to raise $66 million of additional capital to finance the expansion of its bottled water facility. After consulting an investment banker, it decided to issue bonds. The bonds had a face value of $66 million and an annual interest rate of 4.5%, paid semi-annually on June 30 and December 31, and will reach maturity on December 31, 2034. The bonds were issued at 96.1 on January 1,2025 , for $63,426,000, which represented a yield of 5%. (b) Show the journal entry to record the issuance of the bonds. (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 titles and enter 0 for the amounts. List debit entry before credit entry.) Cash Crushing Equipment Deferred Income Tax Asset/Liability Deferred Tax Asset Income Tax Expense Income Taxes Payable Interest Expense Interest Payable Lease Liability Lease Obligation Lease Payment Long-Term Loan Payable Mortgage Payable No Entry Notes Payable Right-of-Use-Asset