Pina Colada Corp. issues $365,000 of bonds for $372,300 Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit Account Titles and Explanation Show how the bonds would be reported on the balance sheet at the date of issuance. (Enter account name only and do not provide descriptive information.) Pina Colada Corp Balance Sheet $ $ Detwiler Orchard issues a $463,304,5%, 10-year mortgage note to obtain needed financing for a new lab. The terms call for anual payments of $60.000 each. Prepare the entries to record the mortgage loan and the first installment payment. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to o Account Titles and Explanation Debit Credit (To record mortgage loan) (To record annual payment on mortgage)