Wildhorse Co. sold $6,700,000,10%,15-year bonds on January 1, 2022. The bonds were dated January 1,2022, and pary interest each December 31 . The bonds were sold at 96 . (a) Prepare the journal entry to record the issuance of the bonds on January 1,2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tittes and enter o for the amounts.)