At the very beginning of the financial year (1 July 2018), ABC Ltd issued 1,000 five-year bonds with a face value of $10,000 and a coupon interest rate of 8 per cent per annum, payable annually in arrears at the end of the financial year. The bonds were well received in the market, and the issue price for each bond was $10,200. Consequently, the market rate was 7.5 % at the time the bonds were issued. Ignore any tax implications, round to 2 decimal places. a) Write the journal entry on 1 July 2018 for the issuance of bonds b) Write the journal entry for the financial year ended 30 June 2021