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On January $1,2023,$ Ultra Vision Corp. issued $$1,260,000$ of $20-$year $11\mathrm{.}0\%$ bonds that pay interest semiannually on June $30$ and December $31.$ Assume the bonds were sold at $(1)98$ ; and $(2)102.$ Journalize the issuance of the bonds at $98$ and $102.($Do not round intermediate calculations. Round the final answers to the nearest whole dollar.$)$

Journal entry worksheet

$1$

$2$

Record the sale of bonds at a discount.

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$January $01,2023,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$

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