On January 1, 2018, Technicians Credit Union (TCU) issued 9%, 20-year bonds payable with face value of S600,000. These bonds pay interest on June 30 and December 31. The issue price of the bonds is 110. Journalize the following ba transactions: (Click the icon to view the bond transactions.) (Assume bonds payable are amortized using the straight-line amortization method. Record debits first, then credits. Select explanations on the last line of the journal entry. Round your answers to the nearest whole dollar.) a. Journalize the issuance of the bonds on January 1, 2018. Date Accounts and Explanation Debit Credit 2018 Jan. 1 b. Joumalize the payment of interest and amortization on June 30, 2018 Date Accounts and Explanation Debit Credit 2018 Jun 30 c. Journalize the payment of interest and amortization on December 31, 2018. Date Accounts and Explanation Debit Credit 2018 Dec 31 d. Journalize the retirement of the bond at maturity on December 31, 2037, assuming the last interest payment has already been recorded. Date Accounts and Explanation Debit Credit 2037 Dec. 31 Choose from any list or enter any number in the input fields and then continue to the next