1. [6 points]On May 1, 2024, Green Corporation issued $1,000,000 of 9% bonds, dated January 1, 2024 for $910,000 plus accrued interest. The market rate of interest was 10%. The bonds pay interest semiannually on June 30 and December 31. Green's fiscal year ends on December 31 each year. Required:
   1. Determine the amount of accrued interest that was included in the proceeds received from the bond sale.

Prepare the journal entry for the issuance of the bonds.