On September 30, 1999, Domingo's Construction Company issued \(\$ 120,000\) face value of \(12 \%, 10\)-year bonds dated August 31, 1999, at 100, plus accrued interest. Interest is paid semiannually on February 28 and August 31. Domingo's accounting year ends on December 31. Prepare journal entries to record the issuance of these bonds, the accrual of interest at year-end, and the payment of the first interest coupon.