Problem #4 On June 30, 2017, Melun and Miguel Company issues 6%, 10-year bonds payable with a face value of $60,000. The bonds are issued at face value and pay interest on July 1 and January 1. Requirements Journalize the issuance of the bonds on June 30, the accrual of interest on December 31 and the payment of interest on January 1 (15 points) 1