4. Lululemon Athletica Inc. has $100,000 of 9% bonds available for sale on January 1. Interest is payable on each June 30 and December 31. If the bonds are sold at par on March 1, two months after the original issue date of January 1, the issuer collects two months' interest from the buyer at the time of sale.On March 1, the date of sale, what would the entry be? 5. On June 30, the first interest payment, what would the entry be