DE: HLT company issued $200,000, 5%, 20-year bonds payable at 99 on January 1, 2016. Interest is due on June 30 and December 31 of each year, and all of the bonds in the issue mature on December 31, 2025. HTL's fiscal year ends on December 31. Requirements Prepare the following journal entries: 1) Journalize the issuance of the bonds payable on January 1, 2016. 2) Journalize the issuance of semiannual interest and amortization of the bond discount or premium (using the straight-line amortization method) on June 30, 2016. 3) Journalize the payment of the bond payable at maturity