On January 1, 2019, Paulsen Company issued $600,000, 6%, 5-year bonds at face value. Interest is payable semiannually on July 1 and January 1. Required: Prepare journal entries on: 1. January 1, 2019 2. July 1, 2019 3. December 31, 2019, the fiscal year end Omit explanations. Date Account Debit Credit