Pizza Per issues 5%, 8-year bonds with a face amount of S80,000 for S74.978 on January 1, 2018. The market i terest rate or bonds of s semiannually on June 30 and December 31. Iarnsk and matunty s n ri sti pad 1. Record the bond issue. (f no entry is required for a transactionlevent, select "No journal entry required' Iin the first account field) View transaction list Journal entry worksheet Record the bond issue. Note: Enter debits before credits Date General Journal Debit Credit Jan 01, 2018 view general journal Record entry Clear entry