34.	December 31: On January 1, Byte received $193,390.20 when they issued a $180,000.00, 7%, ten-year bond. Interest is to be paid semiannually on June 30 and December 31. The market rate was 6%. This entry was never recorded.
35.	December 31: Check # 5367 was issued on June 30 for the timely interest payment for the bond. Record the entry using the straight-line method. This entry was never recorded.
36.	December 31: Check # 6011 was issued on December 31st for the timely interest payment for the bond. Record the entry using the straight-line method.
A.	Post your journal entries to the general ledger and prepare the Unadjusted Trial Balance as of December 31st.
B.	Make sure your work is correct by uploading your file.
	Adjusting Entries - Record the following adjusting entries in the general journal and post to the general ledger.
	Round to two decimal places, =Round(number or formula,2).

*Please complete the follow journal entries with all your work including: date,description, correct debits/credits if possible! Thank you very much and I will like if done well.