please make sure full chart/ answer sheet shows

Issuing bonds at a premium Instructions Chart of Accounts Jouma Instructions On the first day of the fiscal year, a company issues a $2,000,000, 8%, five-year bond that pays semiannual interest of $50,000 ($2.000.000 X 5% %), receiving cath of $2.102.250 Journize the bond issuance on January 1. Refer to the Chart of Accounts for exact wording of account titles CHART OF ACCOUNTS General Ledger ASSETS 110 Cash REVENUE 410 Sales 610 Interest Revenue 011 Gain on Reception of Bonds 111 Petty Cash 121 Accounts Receivable 122 Alowance for Doubtful Accounts 126 Interest Receivable 127 Notes Receivable 131 Merchandise Inventory 141 Office Supplies 191 Land 194 Office Equipment 195 Accumulated Depreciation Office Equipment EXPENSES 510 Cost of Merchandise Sold 615 Credit Card Experjet 516 Cash Short and Over 522 Ofice Salaries Expense 531 Advertising Expense 532 Delivery Expense 530 Repairs Expense 535 Rent Expense 536 Insurance Expense 537 Office Supplies Expense LIABILITIES 210 Accounts Payable 221 Sales Payable 210 Accounts Payable 221 Salaries Payable 231 Sales Tax Payable 232 Interest Payable 241 Notes Payable 251 Bonds Payable 252 Discount on Bonds Payablo 253 Premium on Bonds Payable w 536 Insurance Expense 537 Office Supplies Expense 541 Bad Debt Expense 562 Depreciation Expense-Office Equipment 590 Miscellaneous Expense 710 Interest Expense 711 Lom on Redemption of Bonds I EQUITY 311 Common Stock 312 Puid-In Capital in Excess of Par Common Stock 315 Treasury Stock 321 Preferred Stock 322 Paid-in Capital in Excess of Par-Preferred Stock 331 Pald-in Capital from Sale of Treasury Stock 340 Retained Earnings 351 Cash Dividends 352 Stock Dividends Journal Journalso the bond issuance on May 1, Peter to the Chart of Accounts for exact wording of account tlles. PAGE 10 JOURNE ACCOUNTING EQUATION DATE DESCRIPTION POSTRE DET CREDIT ASSETS LABLES COUITY 1 2 3