Whitmore Company issued $500,000 or 5-year, 8% bonds at 97 on January 1, 2019, The bonds pay interest annually. 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.) Account Titles and Explanation Debit Credit Compute the total cost of borrowing for these bonds. Total cost of borrowing s Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 105. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Credit Compute the total cost of borrowing for these bonds, assuming the bonds were sued 105. Total cost or borrowing s