Bryant issued $260,000. 8%, 10 year bonds payable at 98 on January 1. 2014 Joumalize the issuance o( tho bonds payable on January 1. 2014 Journalize the payment ol semiannual interest and amortization of the bond discount or premium (using the straight line amortizatior method) on July 1. 2014 Assume the bonds payable was instead issued at 101 Journalize the issuance of the bonds payable and the payment of the first semiannual interest and amortization of the bond discount oi premium