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7 3/3 On January 1, lota Co.Issued five year bonds with a face amount of $500 (non-amortizing debt). The bonds pay interest semiannually on June 30 and December 31 ata stated Interest rate of 69. The bonds were sold for $595 In proceeds, net of issue costs, to yield 2% Record the Journal entries for first interest payment on June 30. Check all that apply. Dr. Premium on bonds payable -- $6 Dr. Premium on bonds payable - $9 Dr. Interest expense -- 59 Cr. Cash --$15 Dr. Interest expense - $6 Dr. Bonds payable - $6 Dr. Bonds payable - $9