Clarity Communications issued $42,000 of 8%, 10-year debentures on 1 October 2021 at par value. Claritys accounting year ends on 31 December. 1. Journalise the issue of the debentures on 1 October 2021. 2. Journalise the accrual of interest expense on 31 December 2021. 3. Journalise the payment of the first half-yearly interest amount on 1 April 2022.