MC Qu. 158 on January 1, a company... On January 1, a company issues bands dated January with a par value of $690.000. The bonds mature in 3 years. The contract rate is 6%, and interest is paid semiannually on June 30 and December 31. The bonds are sold for 5681.000. The journal entry to record the first interest payment using straight-ne amortizations Mutte Chic Debit interest Expense $20.700 credit Premium on Bonts Payable 500 cred ca $19.200 Det interest rent $27.200 credit scount on Bonet 800 120.700 Dvox interwetten 9.200.00 Buchent on toros Buy S1800 Can $20.700 Dame u 52000 cer $20.700 Dwie bere fupere $20.700, creo Con $20.00