Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Cash Debit Credit 643200 Bonds Payable Compute the total cost of borrowing for these bonds. Total cost of borrowing 643200 Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 103. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Compute the total cost of borrowing for these bonds, assuming the bonds were issued at 103. Total cost of borrowing Credit