Johnson Company issued $1,500,000, 10-year, 6% bond issue dated January 1, 2019, with semi- annual interest to be paid each July 1 and January 1. The bonds were issued (sold) for $1,700,000.+ Record the journal entry for the sale of the bonds. < Date Description+ Debit+ Credit+ Record the journal entry for the accrual of interest on June 30. Assume straight-line amortization. < Date Description+ Record the journal entry for the first payment of interest. < Date+ Description+ Debit+ + Credit+ 12 Debit+ Credit+