On June 30, Doherty Limited issues 5%, 20-year bonds payable with a face value of $100,000. The bonds are issued at 98 and pay interest on June 30 and December 31. (Assume bonds payable are amortized using the straight-line amortization method.) Requirements 1. Journalize the issuance of the bonds on June 30. 2. Journalize the semiannual interest payment and amortization of the bond discount on December 31, CITE