The company had planned to issue bonds with a face value of $100,000 on January 1. Because of regulatory delays, the bonds were not issued until February 1. The bonds have a coupon rate of 9%, which is equal to the market rate of interest (for companies of similar risk) on the issue date of February 1. Interest is to be paid semiannually; the first interest payment of $4,500 [$100,000 × 0.09 × 6/12] will be made on July 1, as originally scheduled. Make the journal entry necessary on the books of the issuer on February 1 to record the issuance of these bonds.