When market interest rates were 6%, three companies issued bonds on January 1, 2021. Each company has a December 31 year end and each company issued bonds with a face value of $100,000 that pay interest annually on December 31. Sunland Limited sold its bonds at 100 and offered a coupon interest rate of 6%, while Bramble Corp. sold its bonds at 95 and offered a coupon interest rate of 4%, and Vaughn Inc. sold its bonds at 108 and offered a 7% coupon interest rate. (a) Record the issue of the bonds by each company on January 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit Sunland Limited Jan. 1 Bramble Corp. Jan. 1 1 Vaughn Inc. Jan. 1