Please help with section b1

Exercise 10-10 (Part Level Submission) Whitmore Company issued $521,500 of 5-year, 6% bonds at 96 on January 1, 2017. The bonds pay interest annually. v (al) Your answer is correct. 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 Debit Credit Cash 500640 Discount on Bonds Payable 20860 Bonds Payable 521500 SHOW LIST OF ACCOUNTS SHOW ANSWER LINK TO TEXT VIDEO: APPLIED SKILLS VIDEO: APPLIED SKILLS Attempts: 1 of 3 used (a2) Your answer is correct. Compute the total cost of borrowing for these bonds. Total cost of borrowing 177310 (bi) Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 102. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit