$$1,077,988$ in cash at issuance.

Requirements

Prepare an amortization table using the effective interest amortization method for the first two semiannual interest periods. $($Round to the nearest dollar.$)$

Using the amortization table prepared in Requirement $1,$ journalize issuance of the bonds and the first two interest payments. on the last line of the journal entry. Round your answers to the nearest whole dollar.$)$

Start by journalizing the issuance of the bonds on December $31,2018.$

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2018,,,],[$Dec$.31],[,,,],[,,,],[,,,],[,,,]]$

Journalize the payment of the first semiannual interest amount and amortization of the bond on June $30,2019.$