4) On January 1, 2018, Davie Services issued $20,000 of 8% bonds that mature in five years. They were sold at a premium, for a total of $20,750. Provide the journal entry to issue bonds. 5) On January 2, 2018, Mahoney Sales issued $10,000 in bonds for $9,400. They were 5-year bonds with a stated rate of 4%, and pay semiannual interest. Mahoney Sales uses the straight-line method to amortize bond discount. Provide the journal entry for the first interest payment on June 30, 2018. 6) On July 1, 2018, Miniature Company has bonds with balances as shown below. Bonds Payable 65,000 Discount on Bonds Payable 3,250 If the company retires the bonds for $66,150, what will be gain or loss on the retirement