Prepare the journal entry at the date of the bond issuance. (Round answer to 2 decimal places, es. 38,548,25. If no entry is required. select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) On January 1, 2025, Headland Company sold 11% bonds having a maturity value of $800,000,00 for $830,326.52, which provides the bondholders with a 10% yield. The bonds are dated January 1, 2025, and mature January 1, 2030, with interest payable December 31 of each year. Headland Company allocates interest and unamortized discount or premium on the effective-interest basis