E9-15A. (Learning Objective 1: Issue bonds payable (discount), pay and accrue interest, and amortize bond discount using the straight-line method) On January 31, 2018, Dunkin Logistics, Inc., issued five-year, 3% bonds payable with a face value of $8,000, 000. The bonds were issued at 93 and pay interest on January 31 and July 31. Dunkin Logistics amortizes bond discounts using the straight-line method. Record (a) the issuance of the bonds on January 31, 2018, (b) the semiannual interest payment and amortization of the bond discount on July 31 2018, and (c) the interest accrual and discount amortization on December 31, 2018