Owen Company esued a S110,000, 11%, 10-year bond payable at 94 on January 1, 201& interest somanualy on Janary 1 and Ady 1 Read the requirements Requirement 1. Journalize the issuance of the bond payable on January 1,2018 (Recond debits fist, then credts Select explanations on the lact line of the joumal entry,) Date Accounts and Explanation Debit Credit 2018 Payable Bonds Payable Requirement 2 Journalce the payment of semannual interest and amortization of the bond dscount or premum on dly 1,2018 (Assume bonds payable ane explanations on the last lne of the joumal entry Round your answers to the nearest whole d .norted uagthe mutine anotato, moead Record deb int oe Date Accounts and Explanation Credit 2018 Paid semannal inerestnd amortzed premu