Awesome Company authorized and issued at par 100 five-year term bonds with a par value of $1,000 each, dated January 1, 2019, secured by equipment, and bearing interest at an annual rate of 5 percent payable semiannually on January 1 and July 1. Prepare awesome's January 1, 2019 issuance, July 1, 2019 interest payment, and the December 31, 2019, adjusting entry.