Flint Ltd. issued a $1,010,000, 10-year bond at par on January 1, 2023. The bond paid 11% interest each January 1 and July 1. The company's year end was December 31. Prepare the journal entries to record the issue of the bond, the payment of interest on July 1, and the December 31 accrual entry. (List all debit entries before credit entries. Credit account titles are automatically indented when the 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.) Date uary 1, 2023 1,2023 cember 31, 2023 > V Account Titles Cash Bonds Payable Debit 1010000 Credit 101000