On June 30, Parker Company issues 11%, five-year bonds payable with at face value of $120,000. The bonds are issued at face value and pay interest on June 30 and December 31 Requirements 1. 2. Journalize the issuance of the bonds on June 30 Journalize the semiannual interest payment on December 31 Requirement 1. Journalize the issuance of the bonds on June 30, (Record debits first, then credits. Select explanations on the last line of the journal entry) Date Jun 30 Accounts and Explanation Debit Credit Requirement 2. Journalize the semiannual interest payment on December 31 (Record debits first, then credits. Select explanations on the last line of the journal entry) Debit Date Dec 31 Accounts and Explanation Credit Issued bonds at a discount Issued bonds at face value Issued bonds at a premium Paid semiannual interest Paid semiannual interest and amortized discount Paid semiannual interest and amortized premium Retired bonds payable at maturity