Question 5 Stellar Company issued 301,000 of 5-year, 9% bonds at 96 on January 1, 2017. The bonds pay interest annually. (1) 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.) Account Titles and Explanation Debit Credit (2) Compute the total cost of borrowing for these bonds. Total cost of borrowing bonds, assuming the bonds were issued at 104. Credit account titles are automatically indented when amount entered. Do (1) Prepare the journal entry to record the issuance of manually.) indent Account Titles and Explanation Debit Credit (2) Compute the total cost of borrowing for these bonds, assuming the bonds were issued at 104. Total cost of borrowing