Bonds Issued at a Discount Seattle Sales Corp. issued the following bonds at a discount: Date of issue and sale: April 1, 20-1 Principal amount: Sale price of bonds: Denomination of bonds: $1,000 Life of bonds: Stated rate 1. Prepare journal entries for: a. Issuance of the bonds at a discount. b. Interest payment and discount amortization on the bonds on September 30 c. Year-end adjustment on the bonds. If an amount box does not require an entry, leave it blank. $540,000 98 10 years 7%, payable semiannually on September 30 and March 31