QUESTION 2 On January 1, 2017, Hana Corporation issued $600,000, 9%, 5-year bonds, dated January 1, 2017, at 104. The bonds pay interest semi-annually on January 1 and July 1. The company has a December 31 year end. ssume amortization of $1,700 and $2,100 respectively for the first two semi-annual interest periods 10 MARKS Instructions Prepare the journal entries that Hana Corporation would make related to the bond issue on the dates indicated January 1, 2017 July 1, 2017 December 31, 2017 January 1, 2018