Required information Use the following information for Quick Studies below. (Algo) [The following information applies to the questions displayed below.] Dunphy Company issued $30,000 of 6.5%, 10-year bonds at par value on January 1 . Interest is paid semiannually each June 30 and December 31. 10-2 (Algo) Issuing bonds at par LO P1 pare the entries for (a) the issuance of the bonds and (b) the first interest payment on June 30. Journal entry worksheet 2 Note: Enter debits before credits