Davis issued a $100,000, 8.0%, 15-year bond payable. Journalize the following transactions for Davis and include an explanation for each entry: a. Issuance of the bond payable at face value on January 1, 2016. b. Payment of semiannual cash interest on July 1, 2016. c. Payment of the bond payable at maturity. (Give the date.) (Record debits first, then credits. Select explanations on the last line of the journal entry. Round your answers to the nearest whole dollar.) a. Issuance of the bond payable at face value on January 1, 2016 Date Accounts and Explanation Debit Credit 2016 Jan. 1 b. Payment of semiannual cash interest on July 1, 2016. (Round your answer to the nearest whole dollar.) Date Debit Credit 2016 Jul. 1