Prepare the appropriate journal entries for each of the following transactions in 2014. (Credit occount titles ore automatically thdented when the amount is entered. Do not indent manually, List alf debit entries before credit entries) I 1. On January 1, 2014, Whispering Winds Celis issued bonds with a face value of $768,000. The bonds carry a stated interest of 6% payable each January 1 . Prepare the journal entry for the issuance assuming the bonds are issued at 102