Dupre Corp. which operates on a calendar year basis, issued a bond with a face value of $4,000,000 on April 1,2015. The bond has a stated rated of 8% and it will mature on March 31, 2018. REQUIRED Present the journal entries to record the following: April 1/15 Issued bonds at 96 Sept. 30/15 Paid the semi-annual interest (straight-line method) Dec. 31/15 Accrual of interest and amortization of bond premium or discount to this date using the straight-line method. Dec. 31/15 Make the necessary closing entry