Yuqi's Yo-Yo's Inc. has a September 30, 2022 year end and issues a $100,000 bond payable bearing interest at 4% for 92. At the time the bond was issued the market rate of interest was 6%. The bond was a five year bond (10 payments) issued on July 2, 2022 and pays interest on January 1 and July 1 of each year. Use the straight line method of amortization if needed. Round all amounts to the nearest dollar, no descriptions are needed. Required: 1) Record journal entry for the issuance of the bond payable. 2) Record any September 30, 2022 year end entries if needed.