Melvald's General Store, Inc. issued 5 year bonds with a total face amount of $5,000,000 and a stated rate of 7% on December 31, 2018 for $5,104,000. Semi-annual interest payments are made each June 30 and December 31. Melvald's uses the straight-line method for amortization of bond discount or premium. In the space below, record two journal entries: One to record bond issuance at December 31, 2018, and another to record the interest payment required on June 30, 2019, Make your transactions using good form, clearly identifying the accounts to be debited and credited (include dates) for both of these transactions below. Each transaction is worth 5 points