Orill Company inued a $60.000,5%, 10 year bond payable at 95 on January 1 2018 Interest is paid semiannually on January 1 and July 1 Read the requiremen Requirement 1. Journalize the issuance of the bond payable on January 1, 2018 (Record debits first, then credits. Select explanations on the last line of the journal entry) Date Accounts and Explanation Debit Credit 2018 Jan