Ex4: Awal corporation issued 20 years bonds, 8% with par value $2,000,000 on January 1, 2019. Interest is payable each June 30 and December 31. The bonds issued for $2,500,000. Awal company used straight-line amortization for any discount or premium amortization. Required: Prepare entries to record: (a) The issuance of the bonds on January 1, 2019. (b) First interest payment and amortize the discount or premcium. (c) Payment bonds at maturity date.