Amazon Finangal R... 26 Basic Financial Ra... Amazon Long-term... Other eBook Calculator Print Item Straight-Line Discount Amortization Chart of Accounts General Journal Instructions Bryan Company issued $570,000 of 6% face value bonds on January 1, 2016, for $554,160. The bonds are due December 31, 2018, and pay interest semiannually on June 30 and December 31. Bryan uses the straight-line amortization method. Required: Prepare the journal entries to record the issuance of the bonds and the first two interest payments. a