Deleau Equipment Ltd. issued 12%, five-year bonds with a face value of $80,990,000 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. Part 1 Prepare the joumal entry for the issuance of the bonds. (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 Ofor the amounts.) eTextbook and Media List of Accounts Attempts: 0 of 3 used Part 2 Prepare the joumal entry required at December 31, 2020, and the entries for the interest payments on March 31 and September 30, 2021. (Credit account titles are outomatically 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.)