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 P Notes Receivable E Bonds Payable Q Premium on Bonds Payable F Capital Lease Payable Cash R G s H Cost of Goods Sold T 1 U Rent Expense Retained Earnings Salaries & Wages Expense Sales Revenue Sales Tax Payable Supplies Utilities Expense Income Summary Discount on Bonds Payable Equipment Income Tax Payable Interest Expense Interest Payable Merchandise Inventory J K L M >EXN V W Y N z Common Stock Question: Hill Company issued $500,000,4%, 10-year, bonds. Interest to be paid semiannually. The market rate on bonds issue date was 3.5%. Click here to use Excel. Example of Answer: A5678.200 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. Answers A A AJ Provide journal entry for the second interest payment by the bond. Answer A A