On April 1, Cook Corporation issues exist1,000,000 of 10-year, 9 percent bonds at 98, dated April 1, with interest payable semiannually on October 1 and April 1. The corporations fiscal year ends on December 31. Journalize the issuance of the bonds, the payment of the semiannual interest on October 1, and the adjusting entries to amortize the Discount on Bonds Payable and record the accrued interest as of December 31