2. 20 Points On January 1, The Aqua Corporation issues $100,000, 10 yr. bonds, 8% at 95 when the market rate of interest is 10%. Interest is paid semi annually on 1/1 and 7/1. Record the following journal entries: a) Issuance of bonds on Jan. 1, b) Payment of interest and amortization on July 1 using the straight line method