Deleau Equipment Ltd. issued 11%. five-year bonds with a face value of $81,840,000 on October 1, 2020. The bonds were issued at par and pay interest on March 31 and September 30 each year, Deleau's year end is December 31. Prepare the journal entry required at December 31, 2020, and the entries for the interest payments on March 31 and September 30,2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31, Cash 2020 81.840,000 Notes Payable 81.840,000 Mar. 31, 2021 Interest Payable Interest Expense Canh Sept. 30, 2021 Interest Denne NA