Tara's Treasures issues a S 100,000 face value 10 year 8% bond at 95% price 2. on Jan 1, 2019. Interest is paid annually on Dec 31s of each year. A. Record the issuance or sale of the Bond Payable to the investors on Jan 1, B. Record the Interest Payment on Dec 31st 2019. REQUIRED 2019 Gillian's Gem's has Preferred Stock S100 Par 8% ( Dividend Rate-s8 per Share) and Common Stock with a SI par value and has the following transactions for the year: 3, Gillian sells or issues 10,000 shares of Common Stock for $4 per share a. for cash on Jan 10, 2019. value for cash on Jan 30, 2019. Stockholders on March 8, 2019. b. Gillian sells or issues 1,000 shares of$100 par 8% Preferred Stock at par c. Gillian declares and pays a $2.00 Cash Dividend to Common d. Gillian declares and pays the Preferred Cash Dividend on April 15, 2019, Required: Record the entries in the Journal. Tara's Treasures issues a 10 Year $100,000 10% Face Value Bond Payable on Jan 1, 2019 at a 106% price. Interest is payable every Dec 31 4, REQUIRED: A. Record the Issuance of the Bond to Investors on Jan 1,2019 Record the Annual Interest Payment on Dec 31st 2019 B