Required information [The following information applies to the questions displayed below.] Dunphy Company issued $34,000 of 7.5%, 10-year bonds at par value on January 1. Interest is paid semiannually each June 30 and December 31. Prepare the entries for (a) the issuance of the bonds and (b) the first interest payment on June 30. View transaction list Journal entry worksheet 1 2 Record the issuance of the bonds. Note: Enter debits before credits. Date January 01 General Journal Debit Credit Record entry Clear entry View general journal