Financial Accounting: BE15-3 Ratzlaff Company issues $2 million

Financial Accounting BE15-3 Ratzlaff Company issues $2 million, 10-year, 8% bonds at 97, with interest payable on July 1 and January 1. 
Prepare the journal entry to record the sale of these bonds on January 1, 2010. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2.)
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