eBook Interest Payments and Interest Expense for Bonds (Straight ine) Klar ath Manufacturing sold 20-year bonds with a total face amount of $430,000 and a stated rate of 7.5%. The bonds sold for $454,000 on December 31, 2013, and pay interest ser on June 30 and December 31. annually Required: Prepare the entry to recognize the sale of the bonds. an amount box des not require an entry, leave it blank. 2013 Dec. 31 of at the amount of the semiannual cash interest payment required by the bonds. Round your answer to the nearest whole dollar, if required.