CP 105 Gaudette Inc. issued 3year, 12per cent bonds on January 1, 2019, the date of bond authorization.

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CP 10-5 Gaudette Inc. issued 3-year, 12-per cent bonds on January 1, 2019, the date of bond authorization. Semi-annual interest is payable on June 30 and December 31. Gaudette uses the straight-line method of amortization. The following journal entry records the payment of interest on December 31, 2019: 2019 Dec. 31 Interest Expense 17,900 100 Premium on Bonds Cash 18,000 Required: Reconstruct the entry made to record the issuance of bonds on January 1,2019 CP 10-5 Date Description PR Debit Credit