On October 1, 2020 Bartley Corporation issued 5%,10-year bonds with a face value of $5,000,000 at 104. Interest is paid on October 1 and April 1, with any premiums or discounts amortized on a straight-line basis. 1. Prepare the entry to record the issuance of the bonds. 2. Record the required entry at the end of 2020