Orl dune $30,$ Esparza Lirruted issules $8\%\%20-$year honds payable with a

fase valted of $$130$:$000.$ The tyonds are issited af $94$ and pay interest on

June $30$ and Deciember $37.$

Requirements

Journalize the Issuance of the bonds on June $30$

Jourrallze the semizanual interest paymenl and amartcrailion of bood discount on

December $31$

Solution: