[Solved] Fungi exist mainly in the form of slender filaments,barely visible to the naked eye,which are called ________. Issued: Refers to securities or other financial instruments that have been created and offered for sale to investors. Journal Entry: A record in accounting that consists of debits and credits to various accounts, used to document business transactions in the financial records. Premium on Bonds Payable: The excess amount by which a bond is sold over its face value. Financial Statements: Documents that provide an overview of a company's financial condition in both short and long term, including balance sheet, income statement, and cash flow statement.