On April 1, Amalfia Co. issued 5-year, 10% bonds with a maturity value of $40,000 Iterest is paid on September 30 and March 31. The yield at the time of bond issuance was 14%. Amalfia Co. amortizes bond discounts/premiums by the effective interest method. (Round your calculations to the closest integer; no decimals) Record the required journal entries: (a) At the issuance of the bonds on April 1 (b) At the semi-annual interest payment date on September 30 (c) the interest accrual on December 31, the fiscal year-end for Amalfia Co. B I S IX X x? Insert Formula