Destination Company issued a $50,000, 5.0%, 15-year bond payable. Journalize the following transactions for Destination Company, and include an explanation for each entry: a. Issuance of the bond payable at face value on January 1, 2018. b. Payment of semiannual cash interest on July 1, 2018. c. Payment of the bond payable at maturity, assuming the last interest payment had already been recorded. (Give the date.) (Record debits first, then credits. Select explanations on the last line of the journal entry.) a. Issuance of the bond payable at face value on January 1, 2018. Date Accounts and Explanation Debit Credit 2018 Jan. 1