On June 30, Dasghtry Limided issues B\%, 20-year borids payable with a tace value of $70,000 The bonds are issued at 94 and pay interest on dune30 and Decenber 31 . Assiume bonds payabie amortized using the straight-ine arcorhelion inethod? Requirements 1. Joumalize the lasuance of the bonds on June 30 . 2. Joumalice the semianeual imlerest payment and amerization of the bond dicount on Decomber 31 . Fequiremeot 1. Jourtalze the issuance of the bonds on June 30 (Record debis thet then credis select explanasons on the ust line of the journal entry)