Q15 AM, Inc. is authorized to issue $100,000 of six percent, 15 -year bonds dated Apr 1 , with interest payments on Oct 1 and Apr 1. Prepare journal entries to record the following events, assuming that the bonds were sold at face value on Apr 1:15 points a. The bond issuance. b. Payment of the first semiannual period's interest on Oct 1. c. Accrual of bond interest expense on December 31. d. Payment of the semiannual interest on Apr 1 of the following year. e. Retirement of the bonds on Apr 1, Year 15 (immediately after the interest payment on that date)