9. Herrera Corporation issued a $400,000, 4.5%, 10-year bond payable on January 1, 2024. Journalize the payment of the bond payable at maturity. (Give the date.) (Assume that the final payment of interest has already been made and recorded. Record debits first, then credits. Select explanations on the last line of the journal entry.) Date Accounts and Explanation Debit Credit Jan