Provide calculations, entries and explanations if possible.

On May 1, 2018, Richmond corporation issued $4,000,000, 8%, 10-year bonds at 95. The bonds pay interest each October 1 and April 1 and the corporation uses the straight-line method to Amortise premium or discount. Prepare entries for the issue of the bonds, for the first interest Payment on October 1, for the adjusting entry on December 31 and interest payment on May 1. On May 1, 2019, Bezerk corporation issued $4,000,000, 8%, 10-year bonds at 106. The bonds pay interest each October 1 and April 1 and the corporation uses the straight-line method to Amortise premium or discount. Prepare entries for the issue of the bonds, for the first interest Payment on October 1, for the adjusting entry on December 31 and interest payment on May 1. On May 1, 2018, Richmond corporation issued $4,000,000, 8%, 10-year bonds at 95. The bonds pay interest each October 1 and April 1 and the corporation uses the straight-line method to Amortise premium or discount. Prepare entries for the issue of the bonds, for the first interest Payment on October 1, for the adjusting entry on December 31 and interest payment on May 1. On May 1, 2019, Bezerk corporation issued $4,000,000, 8%, 10-year bonds at 106. The bonds pay interest each October 1 and April 1 and the corporation uses the straight-line method to Amortise premium or discount. Prepare entries for the issue of the bonds, for the first interest Payment on October 1, for the adjusting entry on December 31 and interest payment on May 1