On January 1, Year 1, Bell Corp. issued $292,000 of 10-year, 6 percent bonds at their face amount. Interest is payable on December 31 of each year with the first payment due December 31, Year 1. Required Prepare all the general journal entries related to these bonds for Year 1 and Year 2. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)