On January 1, 2018, Alan Unlimited issues 14%, 20-year bonds payable with a face value of $160,000. The bonds are issued at 105 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.) Date Accounts and Explanation Debit Credit 2018 Jun. 30 Requirement 3. Journalize the semiannual interest payment and amortization of bond premium on December 31, 2018. (Record debits first, then credits. Select explanations on the last line of the journal entry.) Date Accounts and Explanation Debit Credit 2018 Dec. 31 Requirement 4. Journalize the retirement of the bond at maturity, assuming the last interest payment has already been recorded. (Give the date.) (Record debits first, then credits. Select explanations on the last line of the journal entry.) Date Accounts and Explanation Debit Credit