On January 1,2025 , First Secure Services issued $130,000 of 5% bonds that mature in ten years. They were issued at face value. The bonds pay semiannual interest payments on June 30 and December 31 of each year. The joumal entry to issue bonds would be: The interest rate that is documented on the bond certificate is called the A. semi - annual market rate B. annual stated interest rate C. semi - annual stated interest rate D. annual market rate