2. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2018 Record entry Clear entry View general Journal 2. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018.(If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2018 Record entry Clear entry View general Journal