At the end of 2023, Martinez Furniture Company failed to accrue $65,000 of interest expense that accrued during the last five months of 2023 on bonds payable. The bonds mature in 2035. The discount on the bonds is amortized by the straight-line method. The following entry was recorded on February 1, 2024, when the semiannual interest was paid: General Journal Debit Credit Interest expense 78,000 Discount on bonds payable 2,000 Cash 76,000 Required: 1-a. Prepare any journal entries necessary to correc