Prepare journal entries to record the following transactions related to long-term bonds of Cheyenne Co.

(a)

On April 1, 2019, Cheyenne issued $1,880,000, 9% bonds for $2,022,381 including accrued interest. Interest is payable annually on January 1, and the bonds mature on January 1, 2029. (Credit account titles are automatically 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.)

Date	Account Titles and Explanation	Debit	Credit
April 1