on june 30, tower company issues 8%, 20-year bonds payable with a face amount of $100,000. The bonds are issues at 95 (this is a great to given the 95% number instead of having to use the tables to arrive at the issues/sales price) and require interest payments on june 30 and dec 31

requirements 1: journalize the iisuance of the bonds on june 30 and dec 31

Requirements 2 jouranalize the semiannual interst payment and amortization of the bond discount on dec 31