On January 1, Year 1, Price Company issued $190,000 of five-year, 6 percent bonds at 96 1/2. Interest is payable annually on December 3t. The discount is amortized using the straight-line method. Required Prepare the journal entries to record the bond transactions 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.) Journal entry worksheet Record the entry for issuance of bonds. Nute finter debits hefore oreds. Journal entry worksheet Record the entry for recognizing interest expense on Dec. 31, Year 1. Note: Enter debits before credits. Journal entry worksheet 1 Record the entry for recognizing interest expense on Dec. 31, Year 2. Note: Enter debits before credits