On January 1, the first day of the fiscal year, a company issues a $3.500.000,5%, 10-year bond that pays semiannual interest of $87,500 ($3,500,000 x 5% *year), receiving cash of $3,500,000 Required: Journalize the entries to record (a) the issuance of the bonds, (b) the first interest payment on June 30, and (c) the payment of the principal on the matunty date of December 31. Refer to the chart of accounts for the exact wording of the accountles. CNOW journals do not use lines for journal explanations. Every line on a joumal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry whers a credit amount is entered