Bond discbuit, entries for bonds parable trancicterss, interest method of amortizing bend discount 342,309,236. Interest an the bonds is puyabie semiennually on December 31 and June 30 , The fiscal year of the company is the calendar yeec. Mequiredt For all joumal intries, if an amount bor does not require an entry, lesve it Blank: 1. Journalize the entry to record the amount of canti proceeds trom the iswance of the bonds. 2. Journalize the entries to record the following: a. The first semiannual interest payment on December 31, 20Y1, and the amortization of the bond discount, using the interest method. Round to the nearest dollar. b. The interest payment on June 30,2012 , and the amortization of the bond discount, using the interest method. Found to the nearest dollar. 3. Determine the total internst expense for 20r1. Round to the nearest doliar