brussels enterprises issues bonds at par dated january $1,2021$ that have a $2300000$ par value MATURE in four years and pay a $9\%$ interest semiannyally n june $30$ nd december $31.$ record the entry for the issuance of bonds for cash jan $1.$ record the entry for the first semiannual interest payment and the second semiannual interest payment. record the entry for the maturity of the bonds on december $312024$ assume semiannual is already recorded.