Park Corporation is planning to issue bonds with a face value of $730,000 and a coupon rate of 7.5 percent. The bonds mature in 6 years and pay interest semiannually every June 30 and December 31. All of the $1 and PVA of S1) (Use the appropriate factor(s) from the tables provided. Round your final answer to whole dollars.) Required: account FVA of 1. Prepare the journal entry to record the issuance of the bonds. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the issuance of bonds. Note: Enter debits before credits. Debit Credit Date January 01 General Journal Record entry Clear entry View general journal