Road the cecuirements. Requirement 1. Joumalize the issuance of the bonds on Janaary 1,2020. (Rooord debits first, then credits. Exclude axplanations from ary joumzi entries) lize the issuance of th 1. Journalize the issuance of the bonds on January 1,2020 2. Record the semiannual interest payment and amortization of bond discount on July 1,2020 . 3. Record the interest accrual and discount amortization on December 31,2020. 4. Calculate the carrying value of the bonds payable on December 31,2022 , prior to their retirement. 5. Calculate the gain or loss on the retirement of the bonds payable on December 31,2022 . Indicate where this gain or loss will appear in the financial statements