Prepare the journal entry that was recorded when the bonds were issued on July 1, 2023 from this text "On July 1, 2023, we issued $125 million of zero coupon convertible unsecured debt due on July 1, 2025 in a private placement offering, priced to yield 1.85%. Proceeds from the offering were $118.3115 million. Initially, each $1,000 principal amount of bonds was convertible into 30 shares of MGC common stock at a conversion price of $35 per share. The bonds are convertible at any time. Upon conversion, we will pay cash up to the aggregate principal amount of the bonds and pay or deliver cash, shares of our common stock, or a combination of cash and shares of our