Swisher Company issued $1,830,000 of bonds on January 1, 2017. BACK NEXT Prepare the journal entry to record the issuance of the bonds if they are issued at (1) 100, (2) 97, and (3) 105. (Credit account titles are automatically indented when amount is entered. Do not indent manually. No. Account Titles and Explanation Debit Credit Prepare the journal entry to record the redemption of the bonds at maturity, assuming the bonds were issued at 100. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Account Titles and Exolanation Inc. All Rights Reserved. A Division of 11:19 AM