5. Heart Science Company has issued three different bonds during 2019. Interest is payable semiannually on each of these bonds. a. On January 2, 1019, 1000 896 5 year, $1,000 bonds dated January 1, 2019, were issued at face value. b. On July 1, $800,000, 99, 5 year bonds dated July 1, 2010 were issued at 102. c. On September 1, $200,000,7%, 5 year bonds dated September 1, 2019 were issued at 98 REQUIRED: Prepare the tournal entry to record each bond transaction at the date of issuance. Prepare the journal entry to record the first interest payment for each bond. Account Titles and Explanation Ref Debit Credit