Brussels Enterprises issues bonds on January 1, 2021, that have a $4,000,000 par value, mature in four years, and pay 6% interest semiannually on June 30 and December 31. a. Record the entry for the issuance of bonds for cash on January 1 at par. b. Record the entry for the issuance of bonds for cash on January 1 at 98. c. Record the entry for the issuance of bonds for cash on January 1 at 101. d. Record the entry for the first semiannual interest payment and the second semiannual interest payment (assuming bonds were issued at par.)

Brussels Enterprises issues bonds on January 1,2021 , that have a $4,000,000 par value, mature in four years, and pay 6% interest semiannually on June 30 and December 31. a. Record the entry for the issuance of bonds for cash on January 1 at par. b. Record the entry for the issuance of bonds for cash on January 1 at 98. c. Record the entry for the issuance of bonds for cash on January 1 at 101. d. Record the entry for the first semiannual interest payment and the second semiannual interest payment (assuming bonds were issued at par.)