On January 1, a corporation issues bonds that have a $3,300,000 par value, mature in 20 years, and pay 8% interest semiannually on June 30 and December 31 . The bonds are sold at par. Complete this question by entering your answers in the tabs below. Prepare the fournal entry to record the issuance of the bonds on January 1. Journal entry worksheet Prepare the journal entry to record the first interest payment on June 30 . Journal entry worksheet Record the first interest payment on June 30. Hote: Enter debits before credits