Pvart Inc, hed outstandine $6,170,000 of 11 Sibonds (interest payable july 31 and Jarnary 31 ) due in 10 years. On July 1 . It issued 59,200000 of 1006 , 15. year bonds finterest payable Jily 1 and January 1 l at 99 . A portion of the procesds was used to call the 113 bonds (Whth in martised dikcount of $61.700 ) at 101 on August 1. Prepare the journel entries necessary to record lasue of the new bonds and the refunding of the bonds anomil entries in the onder