The Hien company issued 10% bonds dated January 1, 2020, with a principal amount of $1.2million. The bonds mature in 2028(10years). For bonds of similar risk and maturity, the market yield is 8%. Interest is paid semiannually on June 30 and December 31.Journal entry to record 2020/01/01, 06/30, and 12/31 using the effective interest method. Raise decimals to the next whole number