Calculator Chart Of Accounts General Journal Instruction On July 1. a company issues a $868,000, 9%, 10-year bond that pays semiannual interest of $ 39,060 ($868,000 x 9% 1/2), receiving cash of $911,400. Required: Journalize the entry to record the pa the Chart of Accounts for exact wording of account titles. Round your answers to the the first interest payment and amortization of premium using the straight-line method. Refer to nearest whole dollar