43 Scroll down to complete all parts of this task. On January 1, Year 1, Stopaz Co. issued 8%, five-year bonds with a face value of $200,000. The bonds pay interest semiannually on June 30 and December 31 of each year. The bonds were issued when the market interest rate was 4% and the bond proceeds were $235,931. Stopaz uses the effective interest method for amortizing bond premiums/discounts and maintains separate general ledger accounts for each. For the situations below, record the appropriate journal entries. To prepare each required journal entry: Click on a cell in the Account Name column and select the appropriate account. An account may be used once or not at all for a journal entry. Enter the corresponding debit or credit amount in the associated column. All amounts will be automatically rounded to the nearest dollar. Not all rows in the table might be needed to complete each journal entry. If no journal entry is needed, check the "No Entry Required" box at the top of the table as your response.