The journal entry to issue bonds would be: \begin{tabular}{|l|r|r|} \hline Cash & 130,000 & \\ \hline Bonds Payable & & 130,000 \\ \hline Bonds Payable & 130,000 & \\ \hline Cash & & 130,000 \\ \hline Cash & 143,000 & \\ \hline Bonds Payable & & 130,000 \\ \hline Premium on Bonds Payable & & 13,000 \\ \hline Cash & 143,000 & \\ \hline Bonds Payable & & 130,000 \\ \hline Discount on Bonds Payable & & 13,000 \\ \hline \end{tabular}