On June 30, Kelce Koolers issues 5%,17-year bonds payable with a face value of $84,000 The bonds are issued at 99 and pay interest on June 30 and December 31 Journalize the issuance of the bond on June 30th and the first interest payment of December 315t. Asssume bonds paythle are ambitixed isinz the stright-line amortization methods 1. Journalize the issuance of the bonds on June 30 2. Journalize the semiannual interest payment and amortization of the bond discount on December 31