On June 30, Danver Limited issues 8%, 20 year bonds payable with a face value of $130,000. The bonds are usued at 86 and pay interest on June 30 and December 31 Assume bonds payat Requirements 1. Journalue the issuance of the bonds on June 30 2. Journaize the semiannual interest payment and amortization of the bond discount on December 31 Requirement 1. Journalize the issuance of the bonds on June 30. Record debits first, then credits Select explanations in the last line of the journal entry) Accounts and Explanation Credit Jun 30 Date Debit Requirement 2. Journalize the semiannual interest payment and amortization of the bond discount on December 31. (Record debts first, then credits Select explanations on the lasting at the Accounts and Explanation Debit Credit Dec 31 Date