Nralyonng and Reporting Firtanciat Statement Effects of Eond ransactions: fune 30 and December 31 . (o) Confiem the bond iscaly price. Round your answers to the fiearest whole number (b) Indicate the finaincial statement effects using the template for (1) bond issuance, (2) semiannial interest payment and discount amortization onf fune 30 , and (3y semiannual iateiest. poyment and discount amortitation on December 31 of the current year. Pourid answers to nearest whole rwenber. Use negative sigm with answers, when appropriate