Exercise $10-2($Algo$)$ Recording bond issuance at par, interest payments, and bond maturity LO P$1$

Brussels Enterprises issues bonds at par dated January $1,2020,$ that have a $$2,000,000$ par value, mature in four years, and pay $9\%$ interest semiannually on June $30$ and December $31.$

Record the entry for the issuance of bonds for cash on January $1.$

Record the entry for the first semiannual interest payment and the second semiannual interest payment.

Record the entry for the maturity of the bonds on December $31,2023($assume semiannual interest is already recorded$).$

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[i,1,$January $01,$Cash,,$],[,,$Bonds payable,,$],[,.,,,],[1,2,$June $30,$Bond interest expense,,$],[,,$Cash,,$],[7,3,$December $31,$Bond interest expense,,$],[,,$Cash,,$],[,,,,],[i,4,$December $31,$Bonds payable,,$],[,,$Cash,,$]]$