Cash Inventory Equipment Land Deferred Revenue Bonds Payable Discount on Bonds Payable Discount and Debt Issuance Costs Premium on Bonds Payable Fair Value Adjustment-Bonds Payable Note Payable Discount on Note Payable Premium on Note Payable Fair Value Adjustment-Note Payable Interest Payable Common Stock Paid-in Capital in Excess of Par-Common Stock Paid-in Capital-Stock Warrants Retained Earnings-Prior Period Adjustment Debt Conversion Expense Interest Expense Loss on Redemption of Bonds Gain on Redemption of Bonds Unrealized Gain or Loss-Income Unrealized Gain or Loss- OCl Recording Bonds Issued at a Discount-Effective Interest effective interest amortization method. If the bonds were sold to yield 9%, provide journal entries to be made at each of the following dates. a. January 1 , for issuance of bonds. b. June 30 , for the first interest payment. - Note: Round your answer to the nearest whole dollar