五、On April 30，2000,the Abian Corporation sold $100,000 of its 12%, 10-years bonds For $101,680 including accrued interest. The bonds were dated January 1,2000. Interest is paid semi-annually on January 1 and July 1. On May 31,2003,Abian purchased 1/4 of the bonds on the open market at 101 plus accrued interest and canceled them. Abian uses the straight-line method for amortization of bond premiums and discounts.
【題組】1 .Prepare the journal entry needed at April 30,2000 to record the issuance of the bonds.