Instructions Chart of Accounts Journal Instructions On the first day of the fiscal year, a company issues a $2,050,000, 9%, five-year bond that pays semiannual interest of $92,250 ($2,050,000 9% V), receiving cash of $2,006,440 Joumalize the bond issuance on January 1. Refer to the Chart of Accounts for exact wording of account titles. Issuing bonds at a discount Instructions Chart of Accounts Journal D Instructions Journal Journalize the bond issuance on January 1. Refer to the Chart of Accounts for exact wording of account titles. PA JOURNAL ACCOUNTING EQUATIO DATE DESCRIPTION POST. REF DEBIT CREDIT ASSETS LIABILITIES E 1 2 3 Previous