Wildhorse, Inc had outstanding $6,180,000 of 12% bonds (interest payable July 31 and January 31) due in 10 years. On July 1 , it issued $9,610,000 of 10%,15-year bonds (interest payable July 1 and January 1) at 97 . A portion of the proceeds was used to call the 12% bonds (with unamortized discount of $185,400 ) at 103 on August 1 . Prepare thejournal entries necessary to record issue of the new bonds and the refunding of the bonds, (Record entries in the order displayed in the problem statement If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit account titles are automaticolly indented when the amount is entered. Do not indent manually. (ist all debit entries before credit entries.)