Deer Corp. issued 10% seven-year bonds payable with a face amount of $90,000 when the market interest rate was 10%. Deer's fiscal year-end on December 31. The bonds pay interest on January 1 and July 1 Read the requirement. a. Issuance of the bonds payable at par on July 1, 2018 Journal Entry Accounts and Explanations Debit Credit Date 2018 Jul 1 b. Accrual of interest expense on December 31, 2018 Journal Entry Date Accounts and Explanations Debit Credit 2018 Dec 31 c. Payment of cash interest on January 1, 2019 Journal Entry Date Accounts and Explanations Debit Credit 2019 Jan 1 d. Payment of the bonds payable at maturity (give the date) Journal Entry Accounts and Explanations Date Debit Credit