1) On January 1, 2019, Parson Freight Company issues 7%, 10-year bonds with a face value of $1,800,000. The bonds pay interest annually (on Jan. 15). Parson prepares financial statements at year-end on December 31" Please provide the journal entry for the bond issuance and the interest accrual on Dec. 31st. 1) On January 1, 2019, Parson Freight Company issues 7%, 10-year bonds with a face value of $1,800,000. The bonds pay interest annually (on Jan. 15). Parson prepares financial statements at year-end on December 31 Please provide the journal entry for the bond issuance and the interest accrual on Dec. 31 st