Hillside issues $1,000,000 of 6%, 15-year bonds dated January 1, 2016, that pay interest semiannualy on June 30 and December 31. The bonds are issued at a price of $864,113. Required: 1. Prepare the January 1, 2016, jourmal entry to record the bonds' issuance. Journal entry worksheet Record the issue of bonds with a par value of $3,000,000 cash on Jamuary 2016 at an issue price of $864,113 2. (a) For each semiannual period, complete the table below to calculate the cash payment. 2. (b) For each semiannual period, complete the table below to calculate the straight-line discount amortization. 2. (c) For each semiannual period, complete the table below to calculate the bond interest expense