Needee Corp. issued $200,000 of 9%, 10-year bonds on April 1, 2020. The bonds sold for $208,000. interest is paid on Oct. 1 and Apr. 1. Straight-line amortization is used. a) Prepare the journal entry to record the bond issuance on April 1. b) Prepare the journal entries for interest and amortization required on Oct. 1 and Dec. 31, 2020