(a)
Prepare the journal entry to record the issuance of the bonds on September 30, 2023. (Credit account titles are automatically
indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for
the amounts List all debit entries before credit entries.)
Date Account Titles and Explanation Debit Credit
September
Cash 3,726,000
30, 2023
Bonds Payable 3,402,000
Contributed Surplus - Stock Warrants
Contributed Surplus - Conversion Rights