Riverbed Corporation sold $3,020,000, 6% 5-year bonds on January 1, 2017. The bonds were dated January 1, 2017, and pay interest on January 1, Riverbed Corporation uses the straight-line method to amortize bond premium or discount. prepare all Date Jan. 1 e necessary o mal entr es to record the ssuance of the onds and bond Interest expense or 2017, assuming that the bonds so d at 03. credit account t t es are automat ca y nde te w enam unt s ente red. Do not n ent manua y Account Titles and Explanation Debit Credit Dec. 31 LIST OF ACCOUNTS Prepare joumal entries to record the issuance of the bonds and bond interest expense for 2017, assuming that the bonds sold at 98. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1 Dec. 31 LIST OF ACCOUNTS