On June 30 , Kelce Koolers issues 7%,18-year bonds payable with a face value of $96,000. The bonds are issued at 95 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 31st. (Assume bonds payable are amortized using the straight-line amortization method.) 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