Show how the bonds would be reported on the balance sheet at the date of issuance. (Enter account nome only and do not provide descriptive information.) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts.) Prepare the journal entry to record the issuance of the bonds. (Credit account tities are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles ond enter of for the. amounts.)