3) On January 1, 2019 JetNew Corp. issued $300,000 of 8%, 5-year bonds, with annual interest payments on January 1. The bonds were issued at face value. Note JetNew uses the effective-interest method of amortization. (8) a. Prepare the necessary journal entries to record the issuance of the bonds, December 31, 2019 year- end entries if required and the first interest payment. b. Prepare the journal entry to record the bond's maturity