ut V. 20 points) 1. Johanna Corporation d300,000 years payable 1. Interest is p lecach June 10 December 31. Prepare the a) Them e of the bonds on January 1, Year b) The first resp o n June 30, Year e) The retient of the hands on umury 1. Your para majo r Jan. 1 YI Jun 30 YI 2. Johanna Corporation issued $300,000 of 8%, 2-year bands payable for $280,000 on muary 1, Year 1. Interest is payable each June 30 and December 31. Prepare the general journal entry to record: a) The issuance of the bonds on January 1, Year 1. b) The first interest payment and amortization of discount on bonds payable on June 30, Year 1. The straight line method is used. Jan. 1 YI Jun. 30 YI