Exercise 10-2 Recording bond issuance at par, interest payments, and bond maturity LO P1 Brussels Enterprises issues bonds at par dated January 1, 2019, that have a $3,200,000 par value, mature in four years, and pay 9% interest semiannually on June 30 and December 31. 1. Record the entry for the issuance of bonds for cash on January 1. 2. Record the entry for the first semiannual interest payment and the second semiannual interest payment. 3. Record the entry for the maturity of the bonds on December 31, 2022 (assume semiannual interest is already recorded). View transaction list Journal entry worksheet Record the issuance of bonds for cash on January 1. Note: Enter debits before credits. General Journal Debit Credit Date January 01 Record entry Clear entry View general Journal Journal entry worksheet Record the cash paid for the first semiannual interest payment on June 30. Note: Enter debits before credits. General Journal Debit Credit Date June 30 Record entry Clear entry View general Journal Journal entry worksheet Record the payment of the bonds at maturity (assume semiannual interest is already recorded). Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general journal