illon decided to call in half of the bonds and issue a new series of bonds at par in the amount of $95,000 (5\% cash interest annually, five-year term) on January 1 of Year 6. . Provide the entry for issuance of the 6% bonds on January 1 of Year 1. Provide the entry for issuance of the 5% bonds on January 1 of Year 6 . Provide the entry for redemption of one-half of the 6% bonds on January 1 of Year 6