Exercise 14-3 Presented below are two independent situations 1. On January 1, 2015. Divac Company issued 6300,000 of 9%, 10-year bonds at par, Interest is payable quarterly on April 1, July 1, October 1, and January 1 On June 1, 2015, Verbitsky Company issued 200,000 of 12%, 10 year bonds dated January 1 at par plus accrued interest. Interest is payable semiannually on July 1 and January 1. For each of these two independent situations, prepare Journal entries to record the following. (Credit account titles are automatically indented when the amount is entered not indent manually. If he entry is required, Soled "No Entry for the account bites and enter o for the amounts) (a) The issuance of the bonds. (b) The payment of interest on July 1. (c) The accrual of interest on December 31