Calculator ook Show Me How suing bonds at a discount Chart of Accounts Journal On the first day of the fiscal year, a company issues a s 1.450,000, 5%, five-year bond that pays semiannual interest of$36,250 (S 1.450,000 x 5% %) e e $1,408,720 ng cash of Journalize the bond issuance on January 1. Refer to the Chart of Accounts for exact wording of account ties Journal Journalize the bond issuance on January 1. Refer to the Chart of Accounts for exact wording of account titles. JOURNAL POST. REF DEBIT DATE DESCRIPTION