On June 30,0 oughtry Limited issues 8%,20-year bonds poyable with a face value of $70,000. The bonds are issued at 94 and poy intorost on June 30 and December 31 . (Asivitne bonds par amortized using the straightifie amorization method.) Requirements 1. Journalize the issuance of the bonds on June 30 . 2. Joumalize the tomianthual inserest payment and amorizabon of the bond dscount on December 31