On January 1, year 1, Stopaz Co. issued 8%, five-year bonds with a face value of $200,000. The bonds pay interest semiannually on June 30 and December 31 of each year. The bonds were issued when the market interest rate was 4% and the bond proceeds were $235,931. Stopaz uses the effective interest method for amortizing bond premiums/discounts and maintains separate general ledger accounts for each. To prepare each entry: Double-click the shaded cells in the Account Name column and select from the list provided the appropriate account name. An account may be used once or not at all for each entry. Enter the corresponding debit or credit amount in the appropriate column. Round all amounts to the nearest dollar. All rows may not be required to complete each entry. Prepare the journal entry to record the issuance of the bonds on January 1, year 1: Account NameDebitCredit Prepare the journal entry to record the payment of interest on June 30, year 1: Account NameDebitCredit Calculate the am