ACCOUNTING FOR BONDS Columbia Enterprises issued $1 million, 10%, 20-year bonds on October 1, 2002. Interest payment dates are April 1 and October 1. The bonds were sold at face value. 1. Provide the journal entry to record the initial issuance of the bonds. 2. Provide the required journal entry on December 31, 2002. 3. Provide all journal entries relating to the bonds made during 2003.