16.7. On 8/31/A, $1 million in 5-year, 10% semiannual bonds (bond date: 4/1/A) are issued by CJM Inc. to yield 8%. Bond issue costs: 2200. a. Provide the entry to record issuance, using the "partial interest" method. [cash: 1117146] b. Provide the entry to record CJM's first interest payment. [Int. Exp.: 7207] c. Assume 12/31 is CJM's FYE. Provide the entry to book accured interest on 12/31/B. [Int. Exp.: 21200]