Issuing Bonds at a Discount On the first day of the fiscal year, a company or a 13,000,000,71. five year bond that pays semiannual interest of 165,000 (83,000,000 x 111 receiving cash of 12.09.30 Journakze the bond issuance. If an amount box does not require an entry leave it blank Cash 2,889,599 Discount on Bonds Payable Bonde Payable 110 fedha