3. On January 1, 2019, Jet Corp. issued $550,000 face value, 5-year bonds, with a coupon rate of 6%. Coupon is paid semi-annually on June 30 and December 31 each year. Prepare the necessary journal entries to record the: issuance of the bonds on Jan 1, 2019 i) ii) payment of first coupon payment on June 30, 2019. Date Account Credit Debit