The red are incorrect, please give me the correct answer, thanks.

Assume that the following are independent situations recently reported in the Wall Street Journal. General Electric (GE) 7% bonds, maturing January 28, 2015, were issued at 114.42. Boeing 7% bonds, maturing September 24, 2029, were issued at 99.25. Prepare the journal entry to record the issue of each of these two bonds, assuming each company issued $700, 000 of bonds in total. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)