Than Corporation issued bonds with a face value of $155,000 for $115,000 on January 1, 2016. The bonds mature in 5 years. The stated interest rate on the bonds is 8% and interest is paid semi-annually on June 30 and December 31. What journal entry should the company make to record the sale of the bonds on January 1, 2016? Cr What effect does this entry have on the accounting equation? Assets ilitiesEquity What journal entry should the company make on June 30, 2016 to record the first interest payment? Cr Cr