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2. On April 1,2014,A Corporation issued $8,000,0008.5%, five-year bonds at 98% of face value. The semiannual interest payment dates are April 1 and October 1 . The company's fiscal year ends on December 31. Prepare the following journal entries: 1. April 1, 2014 to issue the bonds 2. October 1,2014 to record the interest payment 3. December 31,2014 to accrue the interest 4. April 1, 2015 to record the interest payment