Wildhorse Co. issued $468.000,9%, 20-year bonds on January 1, 2020, at 105. Interest is payable annually on January 1. Wildhorse uses straight-line amortization for bond premium or discount. Part 1 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.). Date Account Titles and Explanation Debit Credit Jan. 1