2. Assume that bond issue costs were $3,000. What journal entry would Nakoma make to record the bond issuance on January 1, 2020 and the first semiannual interest payment on June 30, 2020? Round the semiannual effective interest rate that Nakoma would use to record interest expense to two decimal places, i.e., X.xx%. 2. Assume that bond issue costs were $3,000. What journal entry would Nakoma make to record the bond issuance on January 1, 2020 and the first semiannual interest payment on June 30, 2020? Round the semiannual effective interest rate that Nakoma would use to record interest expense to two decimal places, i.e., X.xx%