For parts (2) and (3), prepare the journal entries to record both the issuance of the bond and the first two interest payments. Assume the premium or discount is amortized using the straight line method. (Use the back of this paper or your own notebook paper and remember to properly date your journal entries!) (2) A five-year bond with a par value of $50,000 is issued at 96.50 on January 1, 2015 Annual interest of 8% is paid semi-annually on June 30 and December 31. 50,000.00.52,000 A ten-year bond with a par value of $100,000 is issued on 7-1-2015 for $102,200 Annual interest of 10% is paid semi-annually on June 30 and December 3 1