The amortization table below shows the first two periods for a $500,000 face value bond that sold for $450,000. The bonds were sold on April 1, 2019 with semi-annual interest payments. Prepare the entries using the t-accounts below for the following entries. Label each entry with the corresponding letter. A. Sale of the bonds on April 1, 2019 B. First interest payment on October 1, 2019 C. Adjusting entries on December 31, 2019 D. Second interest payment on April 1, 2020 Period 1 2 Amount Owed (Beg) Interest Expense Interest Payment Amount Owed (End) $450,000 $9,000 $7,500 $451,500 $451,500 $9,030 $7,500 $453,030 Cash Bonds Payable Interest Expense Discount on Bonds Payable Interest Payable