On January 1, 2 year bonds with a pa pay semi-annually. ary 1, 2018, Broad Rock Road, Inc. issued 54,3- onds with a par value of $6,500,000. The bonds emi-annually. The market rate of interest is 6. and the bonds selling price was $5,800,000 a) Provide the journal entry for the bond issuance! b)Provide the journal entry for the first interest payment on June 30, 2018. rovide the journal entry for the last interest yment on December 31, 2020 and the retirement he bonds. Please make this in two journal entrie