Oriole Corporation issues $340,000 of bonds for $343,400. (a) 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.) eTextbook and Media Attempts: 0 of 3 used (b) Show how the bonds would be reported on the balance sheet at the date of issuance. (Enter account name only and do not provide descriptive information.).