! Required information Use the following information for Quick Studies below. (Static) [The following information applies to the questions displayed below.] Dunphy Company issued $10,000 of 6%, 10-year bonds at par value on January 1. Interest is paid semiannually each June 30 and December 31. QS 10-3 (Static) Financial statement impact of bond transactions LO P1 Analyze transactions by showing their effects on the accounting equation-specifically, identify the accounts and amounts (including + or -) for each transaction. Date January 1 June 30 Assets = Liabilities Equity + +