Crane Company issued $560,000 of 5-year, 8% bonds at 99 on January 1, 2022. The bonds pay interest annually. (a1) Prepare the journal entry to record the issuance of the bonds. (a2) Compute the total cost of borrowing for these bonds. (b1) Prepare the journal entry to record the issuance of the bonds, assuming the bonds were issued at 103. B2) Compute the total cost of borrowing for these bonds, assuming the bonds were issued at 103.