The Whistle Toy Company sold $500,000 of 9.5 percent, 20-year bonds on April 1, 20x\, at 106. The semiannual interest payment dates are April 1 and October 1. The market interest rate is 8.9 percent. The company's fiscal year ends September 30. Prepare entries in journal form to record the sale of the bonds on April 1 , the accrual of interest and amortization of premium on September 30, and the first interest payment on October 1. Use the effective interest method to amortize the premium. E-1