Snake Company issues $500,000, 7%, 10-year bonds at 98 on January 1, 2020. The bond pays interest semi-annually on June 30 and December 31. The company uses the straight-line method to amortize any bond discounts or premiums. Prepare the journal entries to record: 1.) The issuance of the bond at January 1, 2020. 2.) The semi-annual interest payment and amortization at June 30, 2020. 3.) The semi-annual interest payment and amortization at December 31, 2020. 4.) Show how the bond would be presented at January 1 and December 31 of 2020 by preparing partial balance sheets