On folly 1, 2019, Joncs Corp, isued 540,000 fice value, 5-year, 8\%, coupon beodv pwying interest semiannually on lune 30h and Dee 31th. The market (vield) rate on the date of isuance was 6%. The caab received at the ianuance of the bonds war 545,000 . What journal entry was reconded when Jones Corp. issued the bonds on July 1,2019 . Dr. Cash \$45k; Cr. Premium B/P \$5k; Cr. Bonds Payable $40k Dr. Cash \$45k; Cr. Discount B/P $5k; Cr. Bonds Payable $40k Dr. Cash $35k; Dr. Premium B/P $5k; Cr. Bonds Payable $40k Dr. Cash \$40k; Cr. Bonds Payable $40k Question 30 (1 point) On July 1, 2019, Jones Corp. issued $40,000 face value, 5-year, 8%6 coupon bonds paying interest semiannually on June 30th and Dee 31st. The market (yield) rate on the date of issuance was 6%. The cash received at the issuance of the bonds was $45,000. What journal entry was recorded when Jones Corp, made its fint interest payment? Dr. Interest Exp $1,100; Dr. Premium B/P $500; Cr. Cash $1,600 Dr. Interest Exp $1,100; Dr. Discount B/P $500; Cr. Cash $1,600 Dr. Interest Exp $1,600;Cr. Cash $1,600 Dr. Interest Exp $2,100; Cr. Premium B/P $500;Cr. Cash $1,600