Poliver Company issued a $1,100,000?, 10%?, 55?-year bond payable at face value on January? 1, 2018.

Interest is paid semiannually on January 1 and July 1.

Requirements

1.	Journalize the issuance of the bond payable on January? 1, 20182018.
2.	Journalize the payment of semiannual interest on July? 1, 2018

?(Record debits? first, then credits. Select explanations on the last line of the journal? entry.)