1. Roof Top Corporation had the following bond issue: Date of issue/sale: April 1, 2020 Principal: $400,000 Sale price of bonds: 98 Life of bonds: 10 years| Stated rate: 8% a year payable semiannually on October 1 and May 1 Required: Prepare the following general journal entries. a. The issuance of the bonds on April 1, 2020. b. The first interest payment on October 1. c. The adjusting entry on December 31 to record Interest Expense. GENERAL JOURNAL Page 1 Post Date Description Ref. Debit Credit