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Use the same information in RE14-1, except assume that GoldenEye Company issues its bonds on March 1 at par, plus accrued interest. Prepare the journal entries to record the issuance of the bonds (adjust interest expense for the accrued interest) and the first semiannual interest payment.
In RE14-1, On January 1 (the authorization date) of the current year, GoldenEye Company issues $500,000 of 9% bonds at 103. These bonds pay interest on June 30 and December 31. Prepare the journal entry to record the issuance of the bonds.

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