Corpissued $1,000,000 of 6%, 5 year bonds on 1/1/18 for $918,887.The marketrate (yield) is 8%. The bonds are dated1/1/18. The bonds pay interest semiannually on 7/1 and 1/1. Corp uses effective interestamortization. amortization table through 7/1/19 and record the entries indicated.Record payment of interest on 7/1/18. Record accrual interest on 12/31/18. Record interest payment on 1/1/19.