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Hillside issues $$2,600,000$ of $5\%,15-$year bonds dated January $1,2026,$ that pay interest semiannually on June $30$ and December $31.$

The bonds are issued at a price of $$2,246,690.$

Req $2A$ to $2C$

Req $4$

Req $5$

Prepare the January $1$ journal entry to record the bonds' issuance.

Journal entry worksheet

$1$

Record the issue of bonds with a par value of $$2,600,000$ on January $1,2026$ at an issue price of $$2,246,690.$

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$Innismin$1,,,]]$

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