Question: Prepare the journal entry to record the issuance of the bonds. (Round answers to 0 decimal places, eg. 15, 250. Credit account tities are automatically indented when amount is entered. Do not indent manually.) Prepare the journal entry to record the accrual of interest and the discount amortization on December 31, 2017. (Round answers to a decimal places 15, 250. Credit account tities are automatically indented when amount is entered. Do not indent manually.)