Semko Company issued $620,000, 10-year, 5 percent bonds on January 1, 2021. The bonds were issued for $590,000 Interes payable annually on December 31. Using straight-ane amortization, prepare journal entries to record the bond issuance on January 1 2021, and (26 the payment of interest on December 31, 2021 of no entry is required for a transaction event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the issuance of bonds with a face value of $620,000 for $500,000 Note: Enter debits before credits Da January 01, 2021 General Journal Debit Credi View generate Record entry Clear entry