Sheffield 1nc. issued $4,190,000 par value, 7% convertible bonds at 95 for cas f the bonds had not included the conversi ea re they would have sold for 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 If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit