Messier Inc. manufacturers cycling equipment.

Messier Inc. manufacturers cycling equipment. The board decided to issue $3,000,000 of 11% term corporate bonds on March 1, 2010 with interest payable each March 1 and September 1, beginning September 1, 2010. At the time of issuance, the market interest rate for similar financial instruments is 10%. Which of the following is a correct piece of the journal entry on September 1, 2010?