Berj 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 partlally completed (amounts in thousands): Required: 1. Prepare the journal entry to record the issuance of the bond, without a premium account. (If no entry Is required for a transaction/event, select "No journal entry required" In the first account fleld. Enter your answers In thousands of dollars.) Journal entry worksheet Note: Enter cebits betore credits. 2. Prepare the journal entry to record the payment of Interest at December 31 , year 2 . Use the effectlve-Interest method. Assume that Ber] Corporation doesn't use premium account. (Do not round your Intermedlate calculatlons. If no entry is required for a transaction/event, select "No journal entry requlred" In the flrst account fleid. Enter your answers in thousands of dollars.) Journal entry worksheet Note: Enter debits before credits. What amounts will be reported on the financlal statements (statement of financlal position, statement of earnings, and tatement of cash flows) for year 2? (Do not round your intermedlate calculatlons, Enter your answers In thousands of ollars.)