Washington Mutual Insurance Company issued a $90,000, 9%. 10-year bond payable at 111 on January 1. 2014 Requirements Journalize the issuance of the bond payable on January 1, 2014 Journalize the payment of semiannual interest and amortization of the bond discount or premium on July 1, 2014 (Assume bonds payable are amortized using the straight line amortization method Check your spelling carefully and do not abbrew Record debits first then credits Explanations will appear on the last line of the journal entrytable. Round your answers to the neare whole dollar) Journalize the issuance of the bond payable on January 1. 2014