Synergy Corporation is authorized to issue $1,110,000 of 7% bonds. Interest on the bonds is payable semiannually; the bonds are dated January 1, 2019, and are due December 31, 2023. Required: Prepare the journal entries to record the following: a. January 1, 2019 Sold the bonds at par b June 30, 2019 First interest payment C. December 31, 2019 Second interest payment ASSETS REVENUE 111 Cash 411 Sales Revenue 121 Accounts Receivable 141 Inventory EXPENSES 152 Prepaid Insurance 181 Equipment 198 Accumulated Depreciation 500 Cost of Goods Sold 511 Insurance Expense 512 Utilities Expense 521 Salaries Expense 532 Bad Debt Expense 540 Interest Expense 541 Depreciation Expense 559 Miscellaneous Expenses LIABILITIES 211 Accounts Payable 231 Salaries Payable 250 Unearned Revenue 255 Bonds Payable 910 Income Tax Expense 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained Earnings Prepare the journal entries to record the following: a. January 1, 2019 Sold the bonds at par b. June 30, 2019 First interest payment Second interest payment C. December 31, 2019 General Journal Instructions PAGE 1 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 2 3 4 5 6 6