please answer both

A company issues 9%, four-year bonds, on January 1 of this year, with a par value of $94,000 and semiannual interest payments. The bonds were issued for $87,387 Using straight-line amortization, prepare journal entries for the following (a) The issuance of bonds on January 1 b) The first interest payment on June 30. ici The second Interest payment on December 31 Vww transaction 11 Journal entry worksheet 1 2 3 Record the issuance of the bonds on January 1. Com January 01 Record entry Ceny Express the items in common-size percents. Cash Accounts receivable Equipment, net Land Total assets Current Year $ 8,190 55,500 45,500 96,240 $ 205, 430 Prior Year $B,750 18,900 42,400 69,000 $139,050 Current Year % Prior Year % % Cash Accounts receivable Equipment, net Land % % % % Total assets