Pharoah Corporation issued $420,000 of 5 -year bonds on April 1, 2023. Interest is paid semi-annually on April 1 and October 1 . Below is a partial amortization schedule for the first few years of the bond issue. Prepare the journal entry to record the issuance of the bond. (List debit entry before credit entry. Credit account titles are outomatically indented when the 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.)