On April 1, 2020, Martinez Corp. sold 11,000 of its $900 face value, 15-year, 8% bonds when the market yield for similar bonds was 9%. Interest payment dates are April 1 and October 1. The company follows IFRS and uses the effective interest method of bond discount amortization. On March 1, 2021, Martinez Corp. extinguished 2,750 of the bonds by paying $3,720,000. At this time, the accrued interest was paid in cash to the bondholders whose bonds were being extinguished. 1) Prepare Martinez Corp.'s journal entry to record the issuance of the bonds on April 1, 2020. 2) Prepare Martinez Corp.'s journal entry to record the payment of the semi-annual interest on October 1, 2020 3) Prepare Martinez Corp.'s journal entry to record the accrual of the interest expense on December 31, 2020 4) Prepare Martinez Corp.'s journal entries to record the extinguishment of 2,750 bonds by the issuance of common shares (no reversing entries are made) on March 1, 2021 BONUS (4 marks): If Martinez Corp. issued the bonds on July 1st, 2020, and the purchasers paid for accrued interest at that time, what would the journal entries have been for July 1st, 2020, and October 1st, 2020