2 126 5 2 n Jan. 1, 2021, X Corporation issues SAR 100,000 in bonds, due in five years with 9 % interest payable annually at year-end. At .the time of issue, the market rate 11% :Required .Pass journal entry to record the issuance of the bonds on Jan. 1, 2021 a .Pass journal entry to record accrued interest on December, 31, 2021.b ?If the market interest rate is 8%, explain what should company do to sell bonds.c ALT + F1 ) (ALT+FN-F10 ( Mac) 0 I L E v E 10pt 3 TT + - 0 2 ns,sans-serif > MacBook Air U I B B BB P