3. On June 1, 2021, CMV Corp. issued $500,000,5%,10-year bonds at face value. The bonds were dated June 1, 2021, and pay interest annually on June 1. Financial statements are prepared annually on December 31 . Instructions (a) Prepare the ioumal entry to record the issuance of the bonds. (b) Prepare the adiustino entru tn racord the sccnial of interest on December 31.2021. 1) Denare the inumal entrv to record the payment of interest on June 1, 2022