Amwaj Company Issued 1296, 10-year bonds with a par value of BD 2,000,000 on January 1, 2018. Interest is to be paid semiannually on each June 30 and December 31. The bonds are issued at BD 2,147,214 cash when the market rate for this bond is 10%. Required: A) Prepare the journal entry to record the issuance of the bonds on January 1, 2018. B) Prepare the journal entry to record the first semiannual interest payment on June 30, 2018 (assume that Amwaj uses the straight-line method of amortization of any discount or premium). Prepare the journal entry to record the retirement of the bonds at maturity (assume that all interest payments have already been made).