Wildhorse Co, issued $485,000,15-year, 4% bonds at 96 . (a) Prepare the journal entry to record the sale of these bonds on January 1. 2025. (List all debit entries before credit entries. Credit account tities are automotically indented when 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.)