On January 1, 2010, Lester Corporation issued $2,000,000, 9%, 5-year bonds dated January 1, 2010, at 97. The bonds pay semiannual interest on January 1 and July 1. The company uses the straight-line method of amortization and has a calendar year end. Instructions: Prepare all the journal entries that Lester Corporation would make related to this bond issue on the following date. Be sure to indicate the date on which the entries would be made. 1) January 1, 2010 2) July 1, 2010