Darla's Cookie Emporium borrowed money by issuing $200,000 of bonds at 96 on January 1, 2014. The bonds pay interest on January 1 and July 1. The stated rate of interest is 5% and the bonds mature in 10 years. Any discount or premium is amortized using the straight-line method. Prepare journal entries on the following dates: January 1, 2014 July 1, 2014 December 31, 2014, the fiscal year end January 1, 2015 January 1, 2024 Omit explanations