Oleg Company issued a $60,000, 10%, 10-year bond payable at 89 on January 1, 2018. Interest is paid semiannually on January 1 and July 1. Read the requirements. Requirement 1. Journalize the issuance of the bond payable on January 1, 2018. (Record debits first, then credits. Select explanations on the last line of the Date Accounts and Explanation Debit Credit 2018 Jan. 1 Requirement 2. Journalize the payment of semiannual interest and amortization of the bond discount or premium on July 1, 2018. (Assume bonds payable a the nearest whole dollar.) Date Accounts and Explanation Debit Credit 2018 Jul. 1