b. On January 1,2021; a-companyissued $400,000-of 10 -year, 12% bonds at 98 , with interest payable onJuly-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 journalentries. Skip-a-rowbetween-journalentries