please fillow the directions and complete the journal rntries. ENSURE you include every movement/transactions through accounts

- nations are not necessary. 41) Kimberly's Cookie Emporium borrowed money by Issuing $200,000 of bonds at 96 on January 1, 2014. The bonds pay interest on January 1 and July 1. The stated rate of interest is 5% and the bonds mature in 10 years. Any discount or premium is amortized using the straight-line method. Required: Prepare Journal entries on the following dates: 1. January 1, 2014 2. July 1, 2014 3. December 31, 2014, the fiscal year end 4. January 1, 2015 24