Harbor Company issued $710,100 par value, 5-year, 4% bonds on April 30, 2018. The bonds are dated January 1, 2018, and pay interest semiannually on June 30 and December 31. The bonds are sold at $713,548, including accrued interest, because they are sold between interest dates. Requirement Prepare the journal entries required to issue the bonds on April 30, 2018, and record the first interest payment on June 30, 2018. The market rate of interest on the date of sale of the bonds was 5%. Prepare the journal entry required to issue the bonds on April 30, 2018. (Record debits first, then credits. Exclude explanations from any journal entries. Round intermediary calculations and your final answers to the nearest whole dollar.) April 30, 2018 Account Record the first interest payment on June 30, 2018. (Record debits first, then credits. Exclude explanations from any journal entries. Round intermediary calculations and your final answers to the nearest whole dollar.) Account June 30, 2018