Cullumber Corporation issued $3,300,7\%,5-$year, $$1,000$ bonds dated January $1,2022,$ at $100.$ Interest is paid each January $1.$

$($a$)$

Prepare the journal entry to record the sale of these bonds on January $1,2022.($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Janaury

$1,2022$

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List of Accounts