Need Journal Entries done for these two, thank you!

3. On 12/1/19 Choice decides to issue a bond to raise cash. Choice issues $100,000 of 10% bonds. Interest is payable annually on November 30. They mature in five years. The market rate is 8%. All bonds were sold for cash. (Chapter 14) 4. Regarding the above bond issuance, you do not need to do a complete amortization table. However, you do need to accrue the interest for 1 month (the month of December) in an adjusting entry dated 12/31/19. (Chapter 14)