Happy River Corp. issued $450,000 of 5%, 10-year bonds at par value on September 1, 2021 that pay interest each September 1. The company's year-end is April 30. Required: (round all answers to the nearest whole dollar) Prepare the journal entries that Happy River Corp. would make to record: 1. The issuance of the bond (1 mark) 2. The year-end adjusting entry. (3 marks) 3. The first interest payment. (4 marks)