Skysong, Inc. issues $4.7 million. 5 -year, 12% bonds at 104 , with interest payable on January 1 . The straight-line method is used to amortize bond premium. (a) Your answer is partially correct. Prepare the journal entry to record the sale of these bonds on January 1, 2025. (List all debit entries before credit entries. 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 0 for the amounts.)