Journalize entry for bond issue

On the first day of the fiscal year, a company issues a $100,000, 8%, 10-year bond that pays semiannual interest. a. Journalize the entry for the bond issue, assuming that the bonds sold for $94,000. If an amount box does not require an entry, leave it blank. b. Journalize the entry for the bond issue, assuming that the bonds sold for $104,000. If an amount box does not require an entry, leave it blank