On January 1 of this year, Bears, Inc. issues 6%, 10-year bonds payable with a face value of $200,000. The bonds are issued at 96 and pay interest on June 30 and December 31. a. Journalize the issuance of the bonds. b. Journalize the semiannual interest payment on June 30 of the current year. C. Journalize the retirement of the bond at maturity. Assume the last interest payment has already been recorded