6) The company issued a $90,000 bond dated August 1, 2021 to finance the purchase of warehouse equipment and provide the company additional cash. The bond has a contractual interest rate of 5.0% and was issued at par. The bond matures in 10 years and pays interest on July 31 and January 31 each year. What is the amount of interest to be accrued at December 31, 2021? (Use 30 days per month/360 per year convention) Round answer to nearest dollar and show your calculation below for full credit). Complete below the adjusting journal entry necessary for accrued interest: Debit Credit Account description Post the above entry to the trial balance in the adjustment columns