Temple Company has $500,000 of 9% bonds that pay interest on June 30 and December 31 and have an authorization date of January 1.2010. The company issues the bonds on March 1, 2019, at par, plus accrued interest. Required: Prepare the journal entries to record the issuance of the bonds facjust interest expense for the accrued interest) and the first somiannual interest payment. Prepare the joumal entry to record the issuance of the bonds (adjust interest expense for the accrued interest) on March 1. General Joumal instructions Prepare the joumal entry to record the first semiannual interest payment on June 30 . General Joumal instructions