Practice Exercise 1 (Part Level Submission) Swisher Company issued $1,940,000 of bonds on January 1, 2017. (a) Prepare the journal entry to record the issuance of the bonds if they are issued at (1) 100, (2) 99, and (3) 105. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Account Titles and Explanation Debit Credit (1) Cash Bonds Payable (2) Cash Discount on Bonds Payable Bonds Payable (3) Cash Bonds Payable Premium on Bonds Payable Attempts: 0 of 1 used