On January 1, Year 1. Ptice Company issued $190,000 of five-year, 6 percent bonds at 96y2. Interest is payable annually on December 31, The discount is amortized using the straightifine method. Required Prepare the journal enties to rocord the bond tansactions for Year 1 and Yoor 2. (if no entry is required for a transactlon/event, select "No journal entry required" In the first account fleld.)