B- On January 1, 2021, a company issued $400,000 of 10-year, 12% bonds at 102, with interest payable on July 1 and January 1. The company issues financial statements on June 30 and December 31 (Hint: bond interest must be accrued on June 30 and December 31, before being paid on July 1 and January 1). This problem requires 5-journal entries). You may omit reasons for the journal entries.