Ber] Corporation issued bonds and recelved cash in full for the issue price. The bonds were dated and Issued on January 1, year 1. Interest is payable at the end of each year. The bonds mature at the end of four years. The following schedule has been partially completed (amounts in thousands): Required: 1. Prepare the journal entry to record the Issuance of the bond, without a premlum account. (If no entry is required for a transactlon/event, select "No journal entry required" In the first account fleld. Enter your answers in thousands of dollars.) Journal entry worksheet 2. Prepare the journal entry to record the payment of interest at December 31, year 2 . Use the effective. interest method. Assume that Ber, Corporation doesit' use premium account. (Do not round your Intermediate calcutotions, if no ontry is required for a transeetiontevent, seleet - No lournal entry 2. Prepare the journal entry to record the payment of Interest at December 31, year 2. Use the effectlveInterest method. Assume that Berj Corporation doesn't use premlum account. (Do not round your Intermediate calculations. If no entry is required for a transactlon/event, select "No Journal entry required" In the first account fleld. Enter your answers in thousands of dollars.) Journal entry worksheet woce tenter deons verare creoits. 3. What amounts will be reported on the financial statements (statement of financla) position, statement of earnings, and statement of cash flows) for year 2 ? (Do not round your intermediate calculations. Enter your answers in thousands of dollars.] 3. What amounts will be reported on the financial statements (statement of financlal position, statement of earnings, and statement of cash flows) for year 2 ? (Do not round your intermediate calculations. Enter your answers in thousands of dollars.)