A company with a fiscal year end of December 31 issues $100,000 of 5-year bonds with a stated rate of 8% to yield 6% on January 1, 2018. Interest is paid on July 1 and January 1. Use the effective interest method. A. What is the journal entry at the issue date of the bond? B. What are the journal entries for the bond on 7/1/2018 and 12/31/2018? C. What is the journal entry assuming the entire bond issue is called at 102 on 1/1/2019 immediately after interest is paid