Practike Gradebook ORION signment Sheffield Corp. issued $427,000 ef 5-year, 6% bonds at 97 on January 1, 2019. The bonds pay interest annualy Prepare the journal entry to record the issuance of the bonds.(Credit account titses are automaticaly indented when amount is entered. Do not indent Account Ttles and Explanation Debit Creda 14190 Discount on Bonds Payable 2810 Bonds Payable 27000 Compute the total cost of borrowing for these bonds Total cost of berrowing Prepare the journal entry to record the Issuance entered. Do not indent manuely) of the bondsassuming the bonds were at 104 ( account tinles ae matically inendee anount a Account Eitles and Explanatin