Pueblo Company issued $300,000 of 5-year, 8% bonds at 98 on January 1, 2014. The bonds pay interest twice a year. Prepare the journal entry to record...

Pueblo Company issued $300,000 of 5-year, 8% bonds at 98 on January 1, 2014. The bonds pay interest twice a year. Prepare the journal entry to record the issuance of the bonds. Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 104.