Brussels Enterprises issues bonds at par dated January 1, 2021, that have a $3,200,000 par value, mature in four years, and pay 9% Interest semiannually on June 30 and December 31 1. Record the entry for the issuance of bonds for cash on January 1 2 Record the entry for the first semiannual interest payment and the second semiannual interest payment. 3. Record the entry for the maturity of the bonds on December 31, 2024 (assume semiannual interest is already recorded). View transaction list Journal entry worksheet 2 3 1 4 > Record the issuance of bonds for cash on January 1. Note: Enter debts before credits General Journal Date January 01 Debit Credit Record entry Clear entry View General Journal Wookie Company issues 9% five-year bonds, on January 1 of this year, with a par value of $91,000 and semiannual interest payments Seniannual Period-End Unamortized Premium Carrying Value (0) January 1, Issuance $ 7,931 $ 98,931 (1) June 30, first payment 7,138 98,138 (2) December 31, second payment 6,345 97,345 Use the above straight-line bond amortization table and prepare journal entries for the following (a) The issuance of bonds on January 1 (b) The first interest payment on June 30 (c) The second interest payment on December 31 View transaction list Journal entry worksheet 1 2 > Record the issuance of the bonds on January 1. Hotel Enter debits before credits Date January 01 General Journal Debit Credit Record entry Clearly Vw general journal