On April 1. Doherty Inc. Bud 20 year, percent bonds with a maturity we of $6.000.000. The bonds soft 07.00 and pay interest on September 30 and March 31 Doherty in amortizes bond discounts by the straigne method Buited i Required Record (a) the issuance of the bonds on April 1, (b) the semi-annual interest payment on September 30, and (c) the interest accrual on December 31. Print Done a. Record the issuance of the bonds on April 1. (Record debits first, then credits. Exclude explanations from the journal entry) Journal Entry Date Accounts Credit Debit Apr. 1 b. Record the payment of semi-annual interest on September 30. (Round your answers to the nearest whole dollar.) Journal Entry Date Accounts Debit Credit Sep. 30 c. Record the interest accrual on December 31, (Hold all decimals in interim calculations. Round your final answers to the nearest whole dollar) Journal Entry Debit Accounts Credit Dato Dec 31