PE 14-2A On January 1, the first day of the fiscal year, a company issues a $5,000,000, 6%, 10-year bond that pays semiannual interest of $150,000 ($5,000,000 x 6% >.2 year), receiving cash of $5,000,000. Journalize the entries to record (a) the issuance of the bonds, (b) the first interest payment on June 30, and ( the payment of the principal on the maturity date. 682 Issuing bonds at face amount OBJ. 3