On January 1, Altman Company issued bonds that had a par value of $58,000 with a stated interest rate of 4% and a 5 year maturity date. The bonds pay interest semiannually on June 30 and December 31. The bonds are issued at 101 1/4. Altman Company uses the straight line method to amortize any discount or premium. (Round answers to nearest whole cent or 2 decimal places.) a) Prepare the journal entry Altman Company must record in it's books at the bond issuance on January 1. b) Prepare the journal entry Altman Company must record in it's books at the first interest payment date on June 30th