Wildhorse Inc. issues $400,000,10-year, 8% bonds at 97 . Prepare the journal entry to record the sale of these bonds on March 1 , 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Crane Company issues $260,000,20-year, 7% bonds at 102 . Prepare the journal entry to record the sale of these bonds on June 1 , 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)