Required information [The following information applies to the questions displayed below.) Duval Co. issues four-year bonds with a $116,000 par value on January 1, 2019, at a price of $111,880. The annual contract rate is 8%, and interest is paid semiannually on June 30 and December 31. 3. Prepare the journal entry for maturity of the bonds on December 31, 2022 (assume semiannual interest is already recorded) View transaction list Journal entry worksheet Record the entry for maturity of the bonds on December 31, 2022 (assume semiannual interest is already recorded). Note: Enter debits before credits General Journal Dobit Credit Dec 31, 2022 Prepare the issuer's Journal entry for each of the following separate transactions. a. On March 1, Atlantic Co. Issues 45,000 shares of $3 par value common stock for $305,000 cash. b. On April 1, OP Co. Issues no-par value common stock for $75,000 cash. c. On April 6, MPG issues 2,500 shares of $25 par value common stock for $44,000 of inventory, $160,000 of machinery, and acceptance of a $94,000 note payable. View transaction list Journal entry worksheet 2 3 Record the issuance of 45,000 shares of $3 par value common stock for $305,000 cash. Note: Enter debits before credits Transaction General Journal Debit Credit Tube Maos - News Translate The adjusted trial balance for Chiara Company as of December 31 follows. Credit $ Debit 146,200 51,000 22,200 171,000 17,000 166,000 s 100,000 144,000 19,000 80,000 cash Accounts receivable Interest receivable Notes receivable (due in 90 days) office supplies Automobiles Accumulated depreciation Automobiles Equipment Accumulated depreciation-Equipment Land Accounts payable Interest payable Salaries payable Unearned fees Long-term notes payable Common stock Retained earnings Dividends Fees earned Interest earned Depreciation expense-Automobiles Depreciation expense-Equipment Salaries expense Wages expense Interest expense Office supplies expense Advertising expense Repairs expense-Automobiles Totals 102,000 30,000 17,000 44,000 154,000 26,580 239, 220 47,000 514,000 24,000 25,000 18,000 184,000 38,000 35, 400 34,800 64,000 26, 200 $1,269,800 $1,269,800