21. (20 points) On January 1, 2019, Lowre Communications issued $100,000 of 5%, 20-year bonds at $113,678 when the FMV was 4%. Interest is payable semiannually on June 30th and December 31st a. Prepare the journal entries for the following dates(6 points). 1) January 1, 2019 Debit Credit 2) June 30, 2019 Debit Credit 3) December 31, 2019 Debit Credit