Whispering Winds Corporation issues $$385,000$ of bonds for $$404,250.$

$($a$)$

Prepare the journal entry to record the issuance of the bonds. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Account Titles and Explanation

Debit

Credit