Pogden Company issued a $400,000, 5 %, five-year bond payable at face value on January 1, 2024. Interest is paid semiannually on January 1 and July 1. Requirements 1. Journalize the issuance of the bond payable on January 1, 2024. 2. Journalize the payment of semiannual interest on July 1, 2024. KIER Requirement 1. Journalize the issuance of the bond payable on January 1, 2024. (Record debits first, then credits. Select explanations the last line of the journal entry.) Date Accounts and Explanation 2024 Jan, 1 Debit Credit

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