Required information [The following information applies to the questions displayed below.] Dunphy Company issued $36,000 of 8.0%,10-year bonds at par value on January 1 . Interest is paid semiannually each June 30 and December 31 . Prepare the entries for (o) the issuance of the bonds and (b) the first interest payment on June 30. Journal entry worksheet Note:-Enter debits berore creors. Required information [The following information applies to the questions displayed below.] On January 1, 2020, Eagle Company borrows $18,000 cash by signing a four-year, 9% installment note. The note requires four equal payments of $5,556, consisting of accrued interest and principal on December 31 of each year from 2020 through 2023. Prepare the journal entries for Eagle to record the note's issuance and each of the four payments. Note: Round your intermediate calculations and final answers to the nearest dollar amount. Journal entry worksheet 5 Eagle borrows $18,000 cash by signing a four-year, 9% installment note. Record the issuance of the note on January 1, 2020. Note: Enter debits before credits