1. The board of directors of Gamma Health Spa authorizes the issuance of $600,000 of 5%, 10- year bonds payable. The semiannual interest dates are June 30 and December 31. The bonds are issued on January 1, 2018, at 98. Journalize the following transactions: (16 points) Jan 1, 2018 Issuance of bond Jun 30, 2018 Payment of interest and amortization of discount or premium Dec 31, 2018 Payment of interest and amortization of discount or premium Dec 31, 2027 Retirement of bond at maturity on Dec 31, 2027, assuming the last interest have already been recorded DATE DESCRIPTION DEBIT CREDIT