Required information (The following information applies to the questions displayed below.] Dunphy Company issued $32,000 of 70%, 10-year bonds at par value on January 1. Interest is paid semiannually each June 30 and December 31. Analyze transactions by showing their effects on the accounting equation-specifically, identify the accounts and amounts (including + or) for each transaction. Date Assets Liabilities + Equity Jan 1 June 30 + +