Darla's coone emporium Domowed money by Issung $200,000 of bonds paying interest at 6% on January 1, 2019. The bonds pay interest annually on December 31 and the bonds mature in 10' years. The manket rate of interest is 8% at the time of issuance. Any discount or premium is amortized using the straight line method. canulate the selling price of the bond. Prepare the journal ently to record issuanie of the bonds on january 1, 2019. Prepare the journal entry to record the first annual interest payment on December 31, 2019