On April 1, 2018, James Company issued S 10,000,000 of 9 % Bonds Payable. The first semi-annual interest payment will be on October 1, 2018. Remaining payments will be on April 1 and October 1 of each year until maturity. The bonds are issued at 97 and will mature on April 1, 2028. 4. Required: Prepare the journal entry to issue the bonds, payment of interest for October 1, 2018 and any adjusting entry on December 31,2018. You may use the straight-line method to amortize any discount or premium