QS 10-7 (Algo) Journolizing discount bond issuance LO P2 Enviro Company issues 8%,10 year bonds with a par value of $310,000 and semiannual interest poyments. On the issue dare the annual market rate for these bonds is 10%, which implies a selling price of 87 i/2 Prepare the journal enty for the issuance of the bonds for cash on Lanuary 1 . Journal entry worksheet Record the issue of bonds with a par value of 5310,000 . Wuteri fint wr thebuta beture tredita