Prepare the journal entries (in good form) to record the following entries:

On April 1 ^st , the TJD Company issued $72,000, 10%, 10-year bonds dated ill at 98 plus accrued interest. Interest pays semiannually on 7/1 and 1/1.

Record the issuance of the bonds, amortization using the straight-line method, and any interest payment transactions including the entry at 12/31.