Synergy Corporation is authorized to issue $1,440,000 of 6% 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: Sold the bonds at par a. b. C. January 1, 2019 June 30, 2019 December 31, 2019 First interest payment Second interest payment CHART OF ACCOUNTS Synergy Corporation General Ledger ASSETS REVENUE 111 Cash 411 Sales Revenue 121 Accounts Receivable 141 Inventory EXPENSES 152 Prepaid Insurance 500 Cost of Goods Sold 511 Insurance Expense 181 Equipment 198 Accumulated Depreciation 512 Utilities Expense 521 Salaries Expense LIABILITIES 532 Bad Debt Expense 211 Accounts Payable 540 Interest Expense 231 Salaries Payable 541 Depreciation Expense 559 Miscellaneous Expenses 250 Unearned Revenue 255 Bonds Payable 261 Income Taxes Payable 910 Income Tax Expense EQUITY 311 Common Stock 331 Retained Earnings Prepare the journal entries to record the following: a. Sold the bonds at par January 1, 2019 June 30, 2019 First interest payment c. December 31, 2019 Second interest payment General Journal Instructions PAGE 1 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT