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