Superb Industries borrowed money by issuing a $30,000, 6%, 10-year bond. The Assume that Superb Industries issued the bond on April 1, 2021 at a price of $27,868. The market interest rate on April 1 was 7%. Superb's accounting year ends on September 30. Required: Journalize the following transactions for Superb Industries: a) Issuance of the bonds on April 1, 2021 b) Accrual of interest expense and amortization of bonds on September 30, 2021 (use effective interest amortization method, and round amounts to the nearest dollar) c) Payment of the first semi-annual interest amount on October 1, 2021