bloom inc issued bonds dated may 31 2020, on July 1, 2020 with a face value amount of 3,000,000 and a coupon rate of 10% interest is payable on November 30 and may 31 the bonds were issued to yield 12% accrued interest and mature in twelve years bloom inc uses the effective rate methods the journal entry to record the bond issue on July 01, 2020 is