! Required information Use the following information for Quick Studies below. (Algo) [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. QS 14-3 (Algo) Financial statement impact of bond transactions LO P1 Analyze transactions by showing their effects on the accounting equation-specifically, identify the accounts and amounts (including + or) for each transaction. Date January 1 June 30 Assets = = Liabilities + + + Equity