Whispering Winds Corp. issued $291,000,9%, 15-year bonds on December 31, 2021, for $264.810. Interest is payable annually on December 31. Whispering Winds uses the straight-line method to amortize bond premium or discount (a) Your answer is partially correct. Prepare the journal entry to record the issuance of the bonds. (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 O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 2021 Interest Expense Premium on Bonds Payable Interest Payable