On January 1, Year 1, Bell Corporation issued $219,000 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.)