2. PT Aji Mumpung issued bonds on April 1, 2021 with a term of 3 years with a principal value of IDR 165,000,000 at an effective interest rate of 9% and a contract interest rate of 8%. The interest payments are semiannual after issuance, i.e. every October 1 and April 1. Requested: a. Prepare the journal entries to record the bond issuance on April 1, 2021. b. Prepare the journal entries to record the first-half interest payment transactions on October 1, 2021, and amortize the bond discount using the interest rate method flower. (Complete with amortization table)