Current Attempt in Progress

Oriole Company issues $$3\mathrm{.}6$ million, $20-$year, $9\%$ bonds at $98,$ with interest payable on December $31.$ The straight$-$line method is used to amortize bond discount.

$($a$)$

Prepare the journal entry to record the sale of these bonds on January $1,2025.($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the $-$ account titles and enter $O$ for the amounts.$)$