6. Prepare journal entries to record the following transactions relating to long-term bonds of Kirby, Inc. (Show computations.) On June 1, 2011, Kirby, Inc. issued $3,000,000, 6%, 10-year bonds at a yield of 8%. Interest is payable semiannually on February 1 and August 1 with the bonds maturing on February 1, 2021. Required: Make necessary entries for the sale of the bonds with accrued interest, and all other necessary entries during the year ending December 31, 2011. The company uses effective interest method of amortization