Ch 14-2 Practice Exercises 1. PE.14-01.ALGO 2. PE.14-02.ALGO Issuing Bonds at a Premium On the first day of the fiscal year, a company issues a $8,200,000, 9%, 8-year bond that pays semiannual interest of $369,000 ($8,200,000 x 9% * Va), receiving cash of $9,745,016. Journalize the bond issuance. If an amount box does not require an entry, leave it blank 3. PE.14-03.ALGO 4. PE.14-04.ALGO 5. PE.14-05.ALGO 6. PE.14-06.ALGO 7. PE.14-07.ALGO 8. PE.14-08.ALGO 9. PE.14-09.ALGO