(LO74-2) The Bradford Company issued 12% bonds, dated January 1, with a face amount of $85 million on January 1, 2021. The bonds mature on December 31, 2030 (10 years) For bonds of similar risk and maturity, the market yield is 14%. Interest is paid semiannually on June 30 and December 31. The bonds issued for $75.995.151. (FV of $1. PV of $1. FVA of S1. PVA of $1. FVAD of S1 and PVAD of $1) Required: 1. to 3. Prepare the journal entries to record the ssuance by The Bradford Company on January 1, 2021, interest on June 30, 2021 and interest on December 31, 2021 (at the effective rate). 37 Complete this question by entering your answers in the tabs below. Reg 1 to 3 Prepare the journal entries to record their issuance by The Bradford Company on January 1, 2021, Interest on June 30, 2021 and interest on December 31, 2021 (at the effective rate). (Enter your answers in whole dollars. If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet