Pina Colada Corp. issues $2.80 million, 10 -year, 6% bonds at 98 , with interest payable each January 1 . (a) Assuming instead that the above bonds sold for 102, prepare the journal entry to record the sale of these bonds on January 1 . 2022. (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.)