Problem 1. On April 1, 2017, B&D Co. issued 4-year bonds with a par value of $1,000,000. 9% interest is paid every March 31s and the going market rate for comparable bonds was 6.5%. B&D records interest using the straight-line method. Part A. Prepare a bond amortization schedule. Part B. Prepare the necessary journal entry (or entries) for the bonds on 12/31/2017 when B&D prepares financial statements. Part C. Prepare all necessary journal entries for 3/31/2021