2) The balance in the Bonds Payable Account is a credit of $68,000. The balance in the Premium on Bonds Payable Account is a credit of $900. How much is the bond carrying amount? b) On January 1, 2018, Davie Services issued $20,000 of 8% bonds that mature in five years. They were issued at par. Provide the journal entry to issue bonds. 3) On January 1, 2018, Davie Services issued $20,000 of 8% bonds that mature in five years. They were sold for a total of $19,000. Provide the journal entry to issue bonds