D2L 9-71 ( Interest Payments and Interest Expense for Bonds (Straight Line) On January 1, 2020, Harrington Corporation sold sit 0,000 of 15-year, % bonds. The bonds sold for $106,oo) and pay interest semiannually on June 30 and December 31. Required: 1. Prepare the journal entry to record the sale of the bonds 2020 Jan. 31 required 2020 June 30 Record issuance of bonds at discount 2. Calculate the amount of the cash semiannual interest payment. 3. Prepare the entry at June 30, required 020, to recognize the payment of interest and interest expense. Round your answers to the nearest whole doillar, if 2020 June 30 3:16 P