Wildhorse Company issued $376,000 of 9%, 10-year bonds on January 1, 2021, at face value. Interest is payable annually on January 1, 2022.

(a)

Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when the 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.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1, 2021
	(To record issuance of bonds.)