Imai Company issued a $1.235 million bond that matures in five years. The bond has a 5 percent coupon rate. When the bond was issued, the market rate was 4 percent. The bond pays interest twice per year, on June 30 and December 31. Use Table 9C.1, Table 9C.2. Required: Record the issuance of the bond on June 30. (Round time value factor to 4 decimal places. Enter your answers in dollars not in millions. Round intermediate and final answers to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the issuance of bond on June 30th. Note: Enter debits before credits. Debit Credit Date Jun 30 General Journal Cash Bond payable Bond premium