Problem: On October 1, 2021, Bree Company issues $1,000,000 of 8%, 10-year bonds dated October 1, 2021, with interest payments made on April 1 and October 1 each year. The bonds are issued at 95% of face value. Bree Company amortizes any premium or discount using the straight-line method. The journal entry made on April 1, 2024 to show payment of interest and the amortization of any discount or premium would include