is paid semiannually each June 30 and December 31 . Prepare the entries for (a) the issuance of the bonds and (b) the first interest payment on June 30. QS 10-3 Financial statement impact of bond transactions P1 Separately analyze transactions a and b from () QS 10-2 by showing their effects on the accounting equation-specifically, identify the accounts and amounts (including + or - ) for each transaction. is paid semiannually each June 30 and December 31 . Prepare the entries for (a) the issuance of the bonds and (b) the first interest payment on June 30. QS 10-3 Financial statement impact of bond transactions P1 Separately analyze transactions a and b from () QS 10-2 by showing their effects on the accounting equation-specifically, identify the accounts and amounts (including + or - ) for each transaction