On April 1 2006 US Ultracom issued 7 10 year bonds payable

On April 1 2006 US Ultracom issued 7 10 year bonds payable with maturity value of 400 000 The bonds pay interest on March 31 and September 30 and US Ultracom amortizes premium and discount by the straight line method Assume that the issue price of the bonds is 101 Journalize the fol lowing bonds payable transactions a Issuance of the bonds on April 1 2006 b Payment of interest and amortization of premium on September 30 2006 c Accrual of interest and amortization of premium on D