Wildhorse Electric sold $7,800,000,10%,10-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and paid interest annually on January 1 . The bonds were sold at 98. (a) Prepare the journal entry to record the issuance of the bonds on January 1,2022 . (Credit account titles are outomatically indented when amount is entered. Do not indent manually)