Entries for issuing bonds and amortizing premium by straight$-$line method

semiannually on April $1$ and October $1.$

a$.$ Journalize the entry to record the issuance of bonds on April $1,20$Y$1.$ If an amount box does not require an entry, leave it blank.

leave it blank

c$.$ Why was the company able to issue the bonds for $$1,882,069$ rather than for the face amount of $$1,800,000?$

The market rate of interest is

the contract rate of interest.