The following is list of accounts each represented by letter(s). A Accounts Payable B Accounts Receivable E Accumulated Depreciation Equip F Bonds Payable G Cash H Cost of Goods Sold Capital Lease Payable J Discount on Bonds Payable K Equipment Federal Income Tax Withheld Payable M Federal Unemployment Taxes Payable NFICA Taxes Payable O Income Summary P Income Taxes Payable Q Interest Expense R Interest Payable S Land T Land Improvement U Loss from discontinued operations V Losses due to fire W Merchandise Inventory X Notes Payable Y Premium on Bonds Payable Z Rent Expense Rent Revenue BB Retained Earnings EE Salaries and Wages Payable FF Sales Returns GG Sales Revenues HH Sales Taxes Payable 11 Shipping Expense JJ State Income Tax Withheld Payable KK State Unemployment Taxes Payable Supplies MM Tax Expense NN Unearned Rent Revenue LL Holly Company issued $2,000,000, 6%, 10-year, bonds. Interest to be paid semiannually. The market rate on bonds issue date was 5%. Provide the journal entry that must be made on issue date of the bonds. Round amounts: 2.31 = 2; 2.65=3 A Holly Company issued $1,800,000, 5%, 12-year, bonds. Interest to be paid semiannually. The market rate on bonds issue date was 5%. Provide journal entry for the 1st interest payment by the bond. Round amounts: 2.31 = 2; 2.65=3 Holly Company issued $1,800,000, 5%, 12-year, bonds. Interest to be paid semiannually. The market rate on bonds issue date was 5%. Provide the necessary journal entry that company must make for 2nd interest payment on the bond. Round amounts: 2.31 = 2; 2.65-3 Holly Company issued $2,000,000, 6%, 10-year, bonds. Interest to be paid semiannually. The market rate on bonds issue date was 5%. Provide journal entry for the 1st interest payment by the bond. Round amounts: 2.31 = 2; 2.65-3 Kamp Company engaged in leasing a machine for quality control that requires payment of $1,200 at the end of each month. The economic life of the machine is 5 years. Kamp Company normally is subject to 6% interest rate in business transactions. Assume leas period is 50 months. Provide journal entry for the 1st monthly payment on the lease. Round amounts: 2.31 = 2: 2.65=3