Johanna corporation issued $3.000.000 of 8% 20-year bonds payable at par Value on Januarys interest is payable each june 30 and December 31. al prepare the general Journal entry to record the issuance of the bonds on January 1 b) prepare the general Journal entry to record first interest payment on June 3o. 3000 oor Can cash 3000 ooo Bonds payable Tebl Bond interest expense 120.00 120.00 cash honds with