On January 31, 2020, Armstrong Sports Cars issued 8-year, 14% bonds with a face value of $180,000. The bonds were med and pay interest on January 31 and July 31. Amatog morte borde by the wine method Requirement Record(a) issuance of the hands on Januwy 31.() the semiannual interest payment and discount amortization on July 31, and (c) the interesul and discount oration on December Record the issuance of the bonds on January 31. Record debits first, then credits