3. A company issued 9%, 10-years bonds with a par value of $1,000,000 on September 1, 2018 when the market rate was 9%. The bonds were dated June 30, 2018. The bond issue price included accrued interest. Interest is paid semiannually on December 31 and June 30. (a) Prepare the issuer's journal entry to record the issuance of the bonds. (b) Prepare the issuer's journal entry to record the semiannual interest payment on December 31, 2018.