2) (20 Points) On January 1, a company issued 9%, 10-year bonds with a par value of $100,000 and the issuer received $95,016 cash for them . Interest is paid annually. (a) Prepare the general journal entry to record the issuance of the bonds on January 1. (b) Prepare the general journal entry to record the first interest payment on December 31. Date General Journal Debit Credit