an 3 journal entries Problem 12 38 Problem 12 BONDS PAYABLE 39 10 1/1/2021 ABC Corp. issues bonds at face value for 100,000 Interest is payable semi-annually on July 1 and January 1. Stated interest rate is 6% Date GENER Accou INSTRUCTIONS: Prepare the journal entries to issue the bonds, pay interest and accrue the interest at year end