Company issued , 220000 4%, 10-year bonds payable at on January 1,2016. 6. Journalize the issuance of the bonds payable on January 1,2016 . 7. Journalize the payment of semiannual interest and amortization of the bond discount or premium (using the straight-line amortization method) on July 1,2016. 8. Assume the bonds payable was instead issued at 114 . Journalize the issuance of the bonds payable and the payment of the first semiannual interest and amortization of the bond discount or premium