Obert Company issued a $40,000, 1%, 10-year bond payable at 92 on Januaty 1. 2013. Interest is paid semiannually on January 1 and July 1. Read the @uirements. Requirement 1. Joumaliza the issuance of the bond payable on January 1. 2018. (Record dabitsrst1 than credits. Select explanations on the last line ofthe journal entry.) Date | Account. and Explanation Deblt | Credit 2013 Jan. 1 I I l l | |