7 On Jaawy 1, 2017, Boeton Enhevises issues bonds that have a $1,200,000 par value, mature n20 years and gay g% inke est sermannuary on June 30 and December 31. The bonds are sold at Seaures a Now nNuch inberest will Boston pay (in cash) to the bondholders every six months b Prepare joumal entries to record (a) the issuance of bonds on January 1,2017: (b) the first inberest payment on June 30, 2017; and (c) the second interest payment on December 31 .-pare te journal entry for ssuance assuming the bonds are issued at (a) 98 and b) 102