Whitmore Company issued $500,000 of 5-year, 8% bonds at 97 on January 1, 2020. The bonds pay interest annually. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented whe manually.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT Compute the total cost of borrowing for these bonds. Total cost of borrowing SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 105. (Credit account ti amount is entered. Do not indent manually.) Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 105. amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT Compute the total cost of borrowing for these bonds, assuming the bonds were issued at 105. Total cost of borrowing