Hillside issues $1,800,000 of 7%, 15-year bonds dated January 1, 2013, that pay interest semiannually on June 30 and December 31. The bonds are issued at a price of $2,203,194. Required 1. Prepare the January 1, 2013, journal entry to record the bonds' issuance view transaction list view general journal Journal Entry Worksheet Record the issue of bonds with a par value of $1,800,000 cash on January 1, 2013 at an issue price of $2,203,194. Date General Journal Debit Credit Jan. 1, 2013 Cash 2,203,194 154,224 Discount on bonds payable 1,800,000 Bonds payable *Enter debits before credits done clear entry record entry