5 Crane Company issued $527,000 of 7%, 10-year bonds on January 1, 2022, at face value. Interest is payable annually on January 1, 2023. a Prepare the journal entry to record the issuance of the bonds. (10 points) b Prepare the journal entry to record the accrual of interest on December 31, 2022. (10 points) c Prepare the journal entry to record the payment of interest on January 1, 2023. (5 points) d Prepare the journal entry to record the redemption of bonds at maturity, assuming interest for the last interest period has been paid and recorded. (5 points)