Pizza Pier issues 7%, 10-year bonds with a face amount of $90,000 for $83,885 on January 1, 2018, The market interest rate for bonds of similar risk and maturity is 8%. Interest is paid semiannually on June 30 and December 31. 1. Record the bond issue. (If no entry is required for a transaction/event, select "No journal entry required" in 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 Record entry Clear entry View general iournal