Bonds Issued at Face Value D&E Stamps issued the following bonds: Date of issue and sale: Principal amount: April 1, 20-1 $400,000 100 Sale price of bonds: Denomination of bonds: Life of bonds: Stated rate: $1,000 10 years 7%, payable semiannually on September 30 and March 31 1. Prepare journal entries for: a. Issuance of the bonds. b. Interest payment on the bonds on September 30. c. Year-end adjustment on the bonds. 1. Prepare journal entries for: a. Issuance of the bonds. b. Interest payment 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