Bond Premium, Entries for Bonds payable Transactions Rodgers Corporation produces and sells football equipment. On Nly 1, 2014, issued s of 10 year 12 bonds at a market (etective)interest rate of 10m, receiving cash of sza,100,469. Interest on Rodgers Corporation bonds is payable semiannually on December 31 and une 30. The fiscal year of the company is the calendar year For all journal entries with a compound transaction, an amount box does not require an entry, leave it blank. 1. Journalize the entry to record the amount of cash proceeds from the issuance of the bonds on Nly 1, 2014