On the story of the facat year, a company issues a $3,500,000 6% tve-year bond that pays semiannual interest of 105.000 (53,500,000 6%*%), receiving cash or 53:350,000 Journalice the interest payment and the amorturation of the related bondscount Mater to the Chart of Accounts for exact wording of accounts Journal Journalise me first interest payment and the amortization of the related bond discount on June 30 Pefer to the Chart of Accounts for exact wonding of accounter JOURNAL ACCOUNTING EQUATION Det POTS CREDIT ACTS LBUD tour Oni EQUITY 311 Common Stock Jo 312 Paid-In Capital in Excess of Par-Common Stock 315 Treasury Stock 321 Preferred Stock 322 Paid-In Capital in Excess of Par-Preferred Stock 331 Paid-In Capital from Sale of Treasury Stock 340 Retained Earnings 351 Cash Dividends 352 Stock Dividends