Prepare the journal entry to issue $100,000 bonds that sold for $94,000 on January 1st. Prepare the journal entry to issue $100,000 bonds that sold for $104,000 on January 1st. Both bonds are 10 year bonds at 10% interest and pay interest semiannually. Prepare the two journal entries on July 1st to record the first payment of interest and amortization of the premium and discount. Use straight line amortization for the premium and discount. (worth 40 points)