A company issues 20,000,000, 7.8%, 20 year bonds to yield 8% on January 1, 2022. Interest is paid on June 30 and January 1. The proceeds from the bonds are 19,604,145. Required: (Don not approxiinate the number and do not use a comma) 1- Prepare the journal entry to record the issuance of a bond on January 1, 2022. Debit Credit 2- Prepare the journal entry to record the interest payment on June 30, 2022. Debit Credit 3. Prepare the Journal entry to record the accrual of interest on December 31, 2022. Credit Debit