5 Brussels Enterprises issues bonds at par dated January 1, 2019, that have a $3,600,000 par value, mature in four years, and pay 7% interest semiannually on June 30 and December 31. 1. Record the entry for the issuance of bonds for cash on January 1. 2. Record the entry for the first semiannual interest payment and the second semiannual interest payment. 3. Record the entry for the maturity of the bonds on December 31, 2022 (assume semiannual interest is already recorded). 01:47:59 View transaction list Journal entry worksheet 1 2 3 4 Record the issuance of bonds for cash on January 1. Note: Enter debits before credits. Debit Credit Date General Journal January 01 BOB 5 of 7 B. W 20 MacBook Pro View transaction list 5 Journal entry worksheet . A wg 20 MacBook Pro WONIST 5 Journal entry worksheet 1 3 4 8 01:47:27 Record the cash paid for the first semiannual Interest payment on June 30. Note: Enter debits before credits. Date General Journal Debit Credit June 30 Record entry Clear entry Vlew general Journal RE Graw Hill 20 B. Aj wig gx] MacBook Pro View transaction list 5 Journal entry worksheet Mc Graw Hill P B.. A wigg 20 MacBook Pro 5 Journal entry worksheet 1 2 3 01:47:03 Record the payment of the bonds at maturity (assume semiannual interest is already recorded). Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry Clear entry View general Journal Hill "B.) Aw PL 99x 20 MacBook Pro