The following is list of accounts in alphabetical order each represented by letter(s). Use the following list of accounts for journalizing transactions. A Notes Payable Accounts Payable Accounts Receivable B B P Notes Receivable E Q Premium on Bonds Payable F Bonds Payable Capital Lease Payable Cash R G S H T 1 U Rent Expense Retained Earnings Salaries & Wages Expense Sales Revenue Sales Tax Payable Supplies Utilities Expense Income Summary V Cost of Goods Sold Discount on Bonds Payable Equipment Income Tax Payable Interest Expense Interest Payable Merchandise Inventory K L M W X Y N Z Conimon Stock Question: Delta Company issued $1,000,000, 4%, 10-year, bonds. Interest to be paid semiannually. The market rate on bonds issue date was 5%. Click here to use Excel. Example of Answer: A5678.20D A15000.00D Two Decimal Points. No comma, space, or dollar sign. Provide the journal entry that must be made on issue date of the bonds. Answer = A/ A Provide journal entry for the second interest payment by the bond. Answer = AM AV A/