discounts using the straight-line method. Read the requirement

On January 31 , 2021 , Pristar Logistics, Inc., issued ten-year, 12% bonds payable with a face value of $11 The bonds were issued at 95 and pay interest on January 31 and July 31. Pristar Logistics amortizes bond discounts using the straight-line method. Read the requirement. a. Record the issuance of the bond payable on January 31 , 2021. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Accounts Date Jan 31 Debit b. Record the payment of semiannual interest and amortization of bond discount on July 31 , 2021. Journal Entry Accounts Credit Credit Date July 31 Debit c. Record the interest accrual and discount amortization on December 31 , 2021. (Do not round intermediary calculations. Only round the amount you enter into the input field to the nearest whole dollar.) Journal Entry Accounts Date Dec 31 Debit Credit