Question: please help with this assignment. i need to prepare the journal entry to record the sale of these bonds on January 1,2014. Also need help

please help with this assignment. i need to prepare the journal entry to record the sale of these bonds on January 1,2014. Also need help with part B, assuming instead that the above bonds sold for 104, prepare the journal entry to record the sale on these bonds on January 1,2014.
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