On January 1, 2018, the company. company issued 6 %, 20- year bonds with face value of $500,000, Interest paid each June 30 and December 31. The straight-line amortization method is used by Assume that the company issued the bonds at 97. Prepare the company's journal entries on the following dates. (Select explanations on the last line of the journal entry. Round amounts the nearest whole dollar.) a. On June 30, 2018. Date Debit Accounts and Explanation Credit 2018 Jun, 30 b. On December 31, 2018. Accounts and Explanation Date Debit Credit 2018 Dec. 31