On January 1, Year 1, Price Company Issued $162,000 of five-year, 9 percent bonds at 96 . Interest is payable annually on December 31 . The discount is amortized using the straight-line method. Required Prepare the journal entrles to record the bond transactions for Year 1 and Year 2 . (If no entry Is required for a transaction/event, select "No journal entry requlred" In the flrst account fleld.)