Enviro Company issues 10%, 10-year bonds with a par value of $390,000 and semiannual interest payments. On the issue date, the annual market rate for these bonds is 12%, which Implies a selling price of 88 1/2 Prepare the journal entry for the Issuance of the bonds. Assume the bonds are issued for cash on January 1 2017 Journal entry worksheet 01, 201