On January 31, 2016 Company M issued 10 year, 4% bonds with a face value of $100,000. The bonds were issued at 94 and pay interest on January 31 and July 31. Company M amortizes their bonds by the straight-line method. Record (a) issuance of the bonds on January 31, (b) the semi-annual interest payment and discount amortization on July 31, and the interest accrual and discount amortization on December 31