104. On January 1, 2019, Simmons Company issued $100,000 of its ten-year, 6% bonds payable receiving $108,000 as the market rate for similar investments was of 5%. The bonds were dated January 1, 2019, and interest is paid semiannually on each June 30 and each December 31. The effective interest method is used for amortization and no adjusting journal entries were made during the year. A. Prepare the journal entry for the sale of the bonds. B. Prepare the journal entry to record the first interest payment and include the appropriate date before the entry. C. Prepare the journal entry to record the second interest payment and include the appropriate date before the entry