Issuing Bonds at Face Amount frastructions Chart of Accounts Journal Instructions On January 1, the first day of the fiscal year, a company issues a $450,000,7%, 10-year bond that pays semiannual interest of $15.760 ($450,000 *7*** year) receiving cash of $450,000 Required: Journalize the entries to record (a) the issuance of the bonds, (b) the first interest payment on June 30, and (c) the payment of the principal on the maturity dute of December 31. Refer to the churt of accounts for the exact wording of the account thes. CNOW journals do not use lines for Journal explorations. Every time on a journal page is used for debit or credit entries. CNOW oumats will automatically indent a credit entry when a credit amount is entered