Wildhorse Corporation issued $3,000,9\%,5-$year, $$1,000$ bonds dated January $1,2022,$ at $100.$ Interest is paid each January $1.$

$($a$)$

Prepare the journal entry to record the sale of these bonds on January $1,2022.($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[\backslash$table$[[$Janaury $1],[2022]],,,]]$