Journalize the bond issuance on January 1. Refer to the Chart of Accounts for exact wording of account titles. On the first day of the fiscal year, a company issues a $2,250,000,12%, five-year bond that pays semiannual interest of $135,000($2,250,00012%1/2), receiving cash of $2,379,360. Journalize the bond issuance on January 1. Refer to the Chart of Accounts for exact wording of account titles. Issuing Bonds at Face Amount (a) Journalize the entry to record the issuance of the bonds. If an amount box does not require an entry, leave it blank. Cash Bonds Payable (b) Journalize the entry to record the first interest payment on June 30. If an amount box does not require an entry, leave it blank. Interest Expense Cash (c) Journalize the entry to record the payment of the principal on the maturity date. If an amount box does not require an entry, leave it blank. Bonds Payable Cash