Vale Corporaton issued to Zap Corporacion $108,000,8% (cash interest payable semiannualy on june 30 and December 31 ) 10 year bonds dused and sold on january 1 , Assume that the company uses the straighty-line amortization meshod, If the bonds were sold at 97 , previde journal entries to be made at each of the following dates. a. January 1; for issuance of bonds. b. June 30 , for the first interest payment