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.

1) Record the issuance of the bonds on 1/1/18

2) Record payment of interest on 7/1/18

3) Record accrual interest on 12/31/18

4) Record interest payment on 1/1/19