Temple Company has $500,000 of 9% bonds that pay interest on June 30 and December 31 and have an authorization date of January 1,2019 . The company issues the bonds on March 1, 2019, at par, plus accrued interest. Requireds Prepare the foumal entries to record the issuance of the bonds (adiust interest expense for the accrued interest) and the frist somiannuat interest paryment. Prepare the joumal entry to record the issuance of the bonds (adlust interest expense for the accrued interest) on March 1. General woumal instructions Prepare the journal entry to record the first semiannual interest payment on June 30 . Genecal Joumal Instructions