Enviro Company issues 10%, 10-year bonds with a par value of $210,000 and semiannual interest payments, On the issue date, the annual market rate for these bonds is 12%, which implies a selling price of 881/2. Prepare the journal entry for the issuance of the bonds for cash on January 1 . Journal entry worksheet Record the issue of bonds with a par value of $210,000. Notel Enter debits before crecits