28 Mo Corp issued $1,000,000 of 6%, 5 year bonds on 10/1/18 at 96. 29 The bonds are dated 3/1/18. The bonds pay interest semiannually on 3/1 and 9/1. 30 Bo uses straight line amortization. Round all numbers to the nearest whole dollar. 32 1) Record the issuance of the bonds 39 2) Record accrual of interest on 12/31/18 44 3) Record interest payment on 3/1/19