4 (Bonds | 30 Points) On March 31, 2020, the NVIDIA Corporation issued 1,500 ten-year bonds with each bond having a $1,000 face value. The bonds had a stated coupon rate of 7% payable annually on March 31. On issuance, the market rate that bond purchasers required was 6%. Ignore any tax consequences of the bond retirement. Required: a. Show the journal entry to record issuance of the bond on March 31, 2020