On July 1, 20X7, Rocky issued $2 million in bonds, payable in 10 years with semi-annual payments of 8% interest (APR). The market rate of interest at the time was 10%. The interest payments were due on December 31 and June 30 in each of the 10 years. Also on December 31, 20X7, Rocky made the first payment on the $2 million bonds. Need help with journal entries for issue and payments