Cyber Tech Inc. produces and distributes fiber optic cable for use by telecommunications companies. Cyber Tech Inc. issued $72,250,000 of 25 -year, 6% bonds on March 1 at their face amount, with Interest payable on March 1 and September 1 . The fiscal year of the company is the calendar year. Ililustrate the effects on the accounts and financial statements of recording the following selected transactions for the current year. If no account or activity is affected, select "No effect" from the dropdown list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. Round your answers to the nearest dollar. Mar. 1. Issued the bonds for cash at their face amount. Sept. 1. Paid the interest on the bonds. Financial Statement Effects Dec. 31. Recorded accrued interest for four months