Problem 3 Prepare the journal entries (in good form) to record the following entries: On April 1st, the TJD Company issued $72,000, 10%, 10-year bonds dated 1/1 at 98 plus accrued interest. Interest pays semiannually on 7/1 and 1/1. Record the issuance of the bonds, amortization using the straight-line method and any interest payment transactions including the entry at 12/31