Required information [The following information applies to the questions displayed below.] Dunphy Company issued $24,000 of 9.5%,10-year bonds at par value on January 1 . Interest is paid semiannually each June 30 and December 31 Prepare the entries for () the issuance of the bonds and (b) the first interest payment on June 30 . Journal entry worksheet 2. Journal entry worksheet Record the first interest payment on June 30 . Note: Enter debits before credits