The state sells 20-year 6% bonds having a face value of $10 million. The bonds are sold at a discount, so the state realizes a total of $9,900,000. Equal installments of principal will be paid every six months, together with interest on the unpaid balance. The first semi-annual debt service on the 20-year bonds becomes due and payable (see transaction 2.). What are the journel entries for # 8