Champion Limited issued 80,000 $100 face value of 8%, 20-year bonds on April 1 2019. The coupon interest payments are paid on semi-annually. Assuming that all the bonds were issued at $102. Required: (Explanation of the Journal Entry is not required) (i) Prepare the journal entry to record the issuance of the bonds on April 1, 2019. (4 marks) (ii) Prepare the journal entry on first payment of interest on September 30, 2019. (3 marks) (iii) Prepare the Adjusting entry for the year ended of December 31, 2019