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On January 1 , the first day of the fiscal year, a company issues a $300,000,4%,10-year bond that pays semiannual interest of $6,000 ( $300,0004%% year), receiving cash of $300,000. Required: Joumalize the enjries to record (a) the issuance of the bonds, (b) the first interest payment on June 30 , and (c) the payment of the principal on the mafurity date of December 31 . Fofer to the chart of accounts for the exact wording of the account tites. CNOW joumals do not use lines for joumal explanations. Every line on a foumal page is used for debit or credit entries. CNOW joumals will automatically indent a credit entry when a credit amount is entered