Landry, Inc issues bonds with the following information. Landry, Inc Bond Issuance Description Data Par Value 1,000 Term 2 years Contract Interest Rate 3% Market Interest Rate 3.5% Issue Price 98 Prepare the journal entry to record the issuance of one bond. DR: Cash 980 DR: Discount on Bonds Payable 20 CR: Bonds Payable 1,000 Prepare the journal entry to record the semi annual interest payment on one bond. DR: Interest Expense 15 CR: Bond Discount CR: Cash 15 Prepare the journal entry to retire the bond. DR: CR