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A B Bond Issuance On January 1, Dallas Enterprises issues bonds that have a $2,250,000 par value, mature in 30 years, and pay 8% interest semiannually on June 30 and December 31. The bonds are sold at par. Par 2,250,000 Term 30 Rate 8% 1. How much interest will Boston pay (in cash) to the bondholders every six months? Par (maturity) Value Semiannual Rate Semiannual Cash Interest Payment X = 2. Prepare journal entries to record (a) the issuance of bonds on January 1, (b) the first interest payment on June 30, and (c) the second interest payment on December 31 No Date General Journal Debit Credit 1-Jan 2 30-Jun 3 31-Dec 3. Prepare the journal entry for issuance assuming the bonds are issued at (a) 97 and (b) 105. No Date General Journal Debit Credit 1-Jan 2 1-Jan