On January 1, Year 1, Price Company Issued $340,000 of five-year, 6 percent bonds at 97 . 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 requlred for a transactlon/event, select "No journal entry requlred" In the flrst account fleld.) Journal entry worksheet 3 Record the entry for issuance of bonds. Note: Enter debits before credits