On April 1, 2008, the Texidor Company issued bonds with a face value of $250,000 for $260,000 cash. These bonds paid an annual interest of 8 percent. The interest was paid semiannually on April 1 and October 1. The bonds were to be repaid on April 1, 2018. Record the entries that should be made on the following dates: April 1, 2008; October 1, 2008; December 31, 2008; and April 1, 2009. (Assume for simplicity that the bond premium is to be amortized on a straight-line basis.)