Second part is one table.

Assets = Liabilities + Equity

Date

January 1

June 30

Dunphy Company issued $40,000 of 9.0%, 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 Record the issuance of the bonds. Note: Enter det before credits Credit Date General Journal January 01 Cash Bonds payable Debit 40.000 40,000 Dunphy Company issued $40,000 of 9.0%, 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