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E10-9 Computing the Issue Price of a Bond with Analysis of Net Earnings and Cash Flow Effects LO10-3, 10-8 Imai Company issued a $1.025 million bond that matures in five years. The bond has a 7 percent coupon rate. When the bond was issued, the market rate was 6 percent. The bond pays interest twice per year, on June 30 and December 31. Use Table 9C.1, Table 9C.2. Required: 1. Record the issuance of the bond on June 30. (Round time value factor to decimal places. Enter your answers in dollars not in millions. Round intermediate and final answers to the nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is complete but not entirely correct. No Date General Journal Debit Credit 1 June 30 Cash 1,163,058 Bond payable Bond premium 1,025,000 322,251 x