On January 1, 2021, Winter Company issued $500,000, 5-year, 8% bonds at 97. Interest is paid semiannually on each June 30 and December 31. The maturity date is December 31, 2025. What journal entry will the company record when it issues the bonds on January 1, 2021? On October 1, Ace Company issues 2,000 shares of $2 par value common stock for $12 cash per share. What journal entry would the company record when it issues the shares on October 12 On January 1, 2019, Wave Company issues $100,000, 7% bonds at 98. How much money is the company borrowing