Yale Corporation issued $60,000,8% (cash interest payable semiannually on June 30 and December 31 ) 10-year bonds dated and sold on January 1 . Yale amortizes any bond discount or premium using the effective interest amortization method and bond issuance costs are $1,500. If the bonds were sold to yield 9%, provide 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. - Note: Round your answers to the nearest whole dollar