Yale Corporation issued to Zap Corporation $108,000,8% (cash interest payable semiannually on June 30 and December 31) 10-year bonds dated and sold on January 1 . Assume that the company uses the straight-line amortization method. If the bonds were sold at 97, provide journal entries to be made at each of the following dates. a. January 1 , for issuance of bonds. o. June 30 , for the first interest payment