V$.$ Bonds Payable $-$ Issued "plus accrued interest".

Jump Company issued $$200,000$ of bonds payable at face value on April $1,2016.$ The bonds were authorized on January $1,2016,$ with a stated rate of $4\%$ and a maturity date of December $31,2025.$ Interest payments are to be made annually, starting December $31,2016.$ Because the authorization date preceded the issue date, the bonds were issued "plus accrued interest." Prepare the following journal entries. Note, there are two different ways to handle the accrued interest, but be consistent between Part A and Part B$.$

A$.$ The issue of the bonds at April $1,2016,$ plus accrued interest.

B$.$ The payment of the first interest payment on December $31,2016.$