26. (3 bonus points) Stone Company issued a $1,000,000, 5-year bond on January 1, 2019. The bond was dated January 1, 2019 with an 8% coupon rate, paying interest annually on December 31, and was issued at a time when the market rate of interest was 6%. Stone uses the effective-interest method to account for its bonds. Prepare the necessary journal entry for each of the following dates (round your an- swers to the nearest whole dollar amount): (a) January 1, 2019 (b) December 31, 2019 (c) December 31, 2020