On October 1, 2021, Lancaster Corp. issued $800,000 of 10-year, 5% bonds at 100. Interest is payable semi-annually on October 1 and April 1. Lancaster Corp's year end is December 31 and the company records adjusting entries annually. Instructions Prepare journal entries, in good presentation form, to record the following: 1) The issue of the bonds on October 1, 2021 2) The accrual of interest on December 31, 2021 3) The issue of the bonds on October 1, 2021 if they were issued at 96 and not 100 4) The accrual of interest on December 31, 2021 if they were issued at 96 and not 100 assuming a yield of 6%