SP-13 AccT Z21 a-10 Current Liabilities and Payroll Accounting 10-7 Ex. 294 Venture Company issued $600,000, 10%, 20-year bonds on January 1, 2013, at 103, Interest is payable semiannually on July 1 and January 1. Venture uses the straight-line method of amortization and has a calendar year end Instructions Prepare all journal entries made in 2013 related to the bond issue