On September 1st, Year 1, Dexter's Drive-In issues a bond with a $80,000 face value and a 12% stated interest rate. The bond will pay every four months for two years, ending on September 1st, Year 3. The market interest rate is 9%. What is the journal entry made by Dexter's Drive-In to record the issuance of the bond on September 1st, Year 1? Round your final answers to the nearest one decimal place.