Read the nouirement? Requirement 1. Journaliso the issuance of the bonds on January 1, 2020 (Recoed debats first, Den credils. Exclude explanations trom any journat entries ) Requirements 1. Joamalce the rssuance of the Bonds on Januany 1,2020 2. Record the semiancual netest paymeat and amortzation of bood discount on Juy 1.2020 3. Rocord the interest accrual and isscount amertzetion on Decentaer 31,2020 4. Calculate the carring value of the bonds payatie on December 31, 2022, pnor to their ietremient Decenter 31,202 2 Indcace wfere this gain or loss wil appear in the financat tatemort