Journal entry worksheet 2 Schlitterbahn Waterslide Company issued 41,000, 10-year, 4 percent, $100 bonds on January 1 at face value. Interest is payable each December 31. Record the issuance of 41,000 bonds at face value for $100 each. Note: Enter debits before credits. Date General Journal Debit Credit January 01 Record entry Clear entry View general journal References