On January 1, 2018, Robert Unlimited issues 15%, 10-year bonds payable with a face value of $180,000. 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 Cash Premium on Bonds Payable Bonds Payable Issued bonds at a premium. B i Requirements x Is Js 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