On January 1 , Altman Company issued bonds that had a par value of $840,000 with a stated interest rate of 5% and a 5 year maturity date. The bonds pay interest semiannually on June 30 and December 31 . The bonds are issued at 1025/8. a) Prepare the journal entries Altman Company must record in its books at bond issuance, the first interest payment date, and at bond maturity. Altman Company uses the straight line method to amortize any discount or premium. tu iecura tne sate or ponds at a premium (102 5/8 of par value) 01/01/yyr5 to record the maturity of bonds