Exercise 10-12 On October 1, 2018, Spooner Corporation issued $660,000 of 10-year, 6% bonds at 100. Interest is payable semi-annually on October 1 and April 1. Spooner's year end is December 31 and the company records adjusting entries annually. Prepare journal entries to record the following: (Round answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) 1. The issue of the bonds on October 1, 2018. 2. The accrual of interest on December 31, 2018. 3. The payment of interest on April 1, 2019. Date Account Titles and Explanation Debit Credit Oct. 1, 2018 Dec. 31, 2018 Apr. 1, 2019 SHOW LIST OF ACCOUNTS LINK TO TEXT Identify what amounts, if any, would be reported as a current liability and non-current liability with respect to the bond and bond interest accounts on December 31, 2018. (Round answers to the nearest whole dollar, e.g. 5,275) Spooner Corporation Statement of Financial Position (Partial) December 31, 2018 SHOW LIST OF ACCOUNTS LINK TO TEXT