Problem 10-3A (Part Level Submission) On May 1, 2015, Herron Corp. issued $390,000, 10%, 5-year bonds at face value. The bonds were dated May 1, 2015, and pay interest semiannually on May 1 and November 1. Financial statements are prepared annually on December 31. (a) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation May 1, 2015