5. (9 points) During 2019, Perkins, Inc. sold 5,000 bonds with a face value of $1,000 each. The bonds pay interest at 6% APR on June 30 and December 31. Before June 30, 2019, 4,900 of the bonds were sold at par value. The last 100 bonds were sold on August 31 at par plus interest accrued. Make the journal entry for the August 31 sale of the 100 bonds