Corporation issued 8%, $470.000, 10-year bonds for $459,000 on June 3 nually on December 31 and June 30. One year from the issue date (July 1, he bonds for $465,000. The corporation uses the straight-line method bot osts pare the journal entry to record the issuance of the bonds, the payment of in 31, 2021 & June 30, 2022, and the call of the bonds. (If no entry is required ired" in the first account field.) ansaction list rnal entry worksheet 1 2 3 4 ecord the issuance of the bonds. View transaction list Journal entry worksheet 3 Record the payment of interest. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit