On January 1, 2018, Aaron Unlimited issues 10%, 20-year bonds payable with a face value of $180,000. The bonds are issued at 102 and pay interest on June 30 and December 31. (Assume bonds payable are amortized using the straight-line amortization method.) Read the requirements. Requirement 1. Journalize the issuance of the bonds on January 1, 2018. (Record debits first, then credits. Select explanations on the last line of the journal entry.) Date Accounts and Explanation Debit | Credit 2018 Jan. 1 Requirement 2. Journalize the semiannual interest payment and amortization of bond premium on June 30, 2018. (Record debits first, then credits. Select explanations on the last line of the journal entry) 0 Requirements 1. Journalize the issuance of the bonds on January 1, 2018 2. Journalize the semiannual interest payment and amortization of bond premium on June 30, 2018. 3. Journalize the semiannual interest payment and amortization of bond premium on December 31, 2018 4. Journalize the retirement of the bond at maturity, assuming the last interest payment has already been recorded. (Give the date.) Print Done