a. \begin{tabular}{|l|l|l|l|} \hline \multicolumn{1}{|c|}{ General Journal } \\ \hline Date & Description & Debit & Credit \\ \hline b. & \\ \hline Dec.31 & Cash \\ \hline & To record issuance of bonds. \\ \hline c. & \\ \hline Jun.30 & Cash & To record semiannual interest paymentand discount amortization. \\ \hline \end{tabular} Effective tnterest Amortization firm uses the effecthe interest method to amortize the riscourt. Required 4.Frepseanarnorbzabonschediceshowingthehecrissaryinfonmationforthefirsttwointerestperiodsficundamountstothenearest b. Prepare the journal entry for the bond issuance on December 31 , e Prepare she journal enty to record the bond interest payment and deccoont amortization at fune 30 of the following year is. Prepare the jeurnal entry to record the band interest payment and discount amortization at December 31 of the following year