Let’s say Gaming Capital, LLC has issued 100 bonds with the following characteristics: Par Value of Bond Issued (amount of the loan) $2,500 Annual Interest Rate (interest rate of the loan) 5% Term (the amount of time before the loan will be paid back) 5 years Date of Bond (date the loan was made) January 1, 2015 Please complete the journal entry for the date the bond was issued and then a second journal entry for it’s first annual interest payment.