On January 1, Clias Corporakion issued 7W bonde with a face value of 581,000 . The bonds are sold for $78,570. The bonde puy interest semianfually an June 30 and December 31 and the maturity date is December 31,10 years from now. Elias records straight-fire amortization of the bond divcount. The bond interest eapeose for the year ended December 31 of the first year is Bonds with a face amount of $1,000,000 are sold at 98 . The journal entry for the issuance is