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Instructions X Synergy Corporation is authorized to issue $1,300,000 of 6% bonds. Interest on the bonds is payable semiannually; the bonds are dated January 1, 2019, and are due December 31, 2023. Required: Prepare the journal entries to record the following: a. January 1, 2019 Sold the bonds at par b. June 30, 2019 First interest payment C . December 31, 2019 Second interest paymentChart 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 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained EarningsGeneral Journal X Prepare the journal entries to record the following: a. January 1, 2019 Sold the bonds at par b. June 30, 2019 First interest payment c. December 31, 2019 Second interest payment General Journal Instructions PAGE 1 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 2 4General Journal X C. December 31, 2019 Second interest payment General Journal Instructions PAGE 1 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 5 6