Smiley Corporation wholesales repair products to equipment manufacturers. On April 1, 20Y1, Smiley issued $1,200,000 of 9-year, 9% bonds at a market (effective) interest rate of 6%, receiving cash of $1,447,564. Interest is payable semiannually on April 1 and October 1.A: Journalize the entry to record the issuance of bonds on April 1, 20Y1. B: Journalize the entry to record the first interest payment on October 1, 20Y1, and amortization of bond premium for six months, using the straight-line method. Round to the nearest dollar. If an amount box does not require an entry, leave it blank.