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Instructions X On January 1, 2019 (the authorization date), Temple Company issues $400,000 of 8% bonds at 106. These bonds pay interest on June 30 and December 31. Required: Prepare the journal entry to record the issuance of the bonds.Chart of Accounts ASSETS REVENUE 111 Cash 411 Sales Revenue 121 Accounts Receivable 141 Inventory EXPENSES 152 Prepaid Insurance 500 Cost of Goods Sold 181 Equipment 511 Insurance Expense 198 Accumulated Depreciation 512 Utilities Expense 521 Salaries Expense LIABILITIES 532 Bad Debt Expense 211 Accounts Payable 540 Interest Expense 231 Salaries Payable 541 Depreciation Expense 250 Unearned Revenue 559 Miscellaneous Expenses 255 Bonds Payable 910 Income Tax Expense 256 Premium on Bonds Payable 257 Discount on Bonds Payable 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained EarningsGeneral Journal Prepare the journal entry to record the issuance of the bonds on January 1. General Journal Instructions PAGE 1 GENERAL JOURNAL ACCOUNT TITLE POST. REF. DEBIT CREDIT DATE N