On March 1 of Year 1, Sandollar Inc. issued $24,000 of bonds at 105, paying 8% cash interest semiannually on June 30 and December 31. The bonds are dated January 1 of Year 1 and are scheduled to mature at December 31 of Year 4. On September 1 of Year 1, $8,000 of the bonds were retired when the bonds were selling at 89. Assume the straight-line interest method is used to amortize bond discounts and premiums. Note: When answering the following questions, round your answers to the nearest whole dollar. a. Provide the entry for the bond issuance on March 1 of Year 1. Date Mar. 1 Account Name To record the bond issuance. b. Provide the entry for the interest payment on June 30 of Year 1. Date June 30 Account Name