Enviro Company issues 8%, 10-year bonds with a par value of $300,000 and semiannual interest payments. On the i date, the annual market rate for these bonds is 10%, which implies a selling price of 87 12. Prepare the journal entries for the issuance of the bonds. Assume the bonds are issued for cash on January 1, 2017 View transaction list Journal entry worksheet Record the issue of bonds with a par value of 4300,000