Knapp Company plans to issue 6% bonds on January 1, 2009, with a par value of $2,000,000. The company sells $1,800,000 of the bonds on January 1,...

Knapp Company plans to issue 6% bonds on January 1, 2009, with a par value of $2,000,000. The company sells $1,800,000 of the bonds on January 1, 2009. The remaining $200,000 sells at par on March 1, 2009. The bonds pay interest semiannually as of June 30 and December 31. Record the entry for the March 1 cash sale of bonds