Clark Company issued $90,000 of 10-year, 6% bonds payable on January 1, 2024. Clark Company pays interest each January 1 and July 1 and amortizes discount or premium by the straight-line amortization method. The c under various conditions. Read the requirements. Requirement 2. Journalize Clark Company's issuance of the bonds and first semiannual interest payment assuming the bonds were issued at 90. Explanations are not required. (Record debits first, then credits. Exclude expl Journalize the issuance of the bond payable at 90. Date Accounts 2024 Jan. 1 Cash Discount on Bonds Payable Bonds Payable Debit Credit 81,000 9,000 90,000 Journalize the payment of semiannual interest when the bonds are issued at 90. Date 2024 Jul. 1 Interest Expense Accounts Discount on Bonds Payable Cash Debit Credit 2700