Problem 14-2A Straight-Line: Amortization of bond discount LO P1, P2 Hillside issues $2.700,000 of 796, 15-year bonds dated January 1, 2015, that pay interest semiannually on June 30 and December 31. The bonds are issued at a price of $2,333,101 Required 1. Prepare the January 1, 2015, journal entry to record the bonds issuance View transaction list Journal entry worksheet Record the issue of bonds with a par value of $2,700,000 cash on January 1, 2015 at an issue price of $2,333,101. Nobe: Enter debits before credits. Date General Journal Debit Credit Jan 01, 2015 Record entry Clear entry View general journal 2(a) For each semiannual period, complete the table below to calculate the cash payment Semiannual cash interest payment r (maturity) value Annual Rate Year O Type here to search