McMurphy Corp. istuen 20 year. 6 percent bonds with a maturity value of S7000,000 on April 30. The bonds sell at per and pay interest on March 31 and September 30 Required a Record the lastiance of the bonds payable on Apr 30 (Round your answers to the weatest whole dollar. Record debits first, then credits. Exclude explanations from the journal entry) Journal Entry Date Accounts Debit Credit 30 Record (a) the issuance of the bonds on April 30, (b) the payment of interest on September 30, and (c) the accrual of interest on December 31