Journalize the below transactions of Arthurian Corp. January 2, 2023 Issued 12-percent, 10-year bonds with a maturity value of $3,000,000. The bonds were sold at 99.50 . January 2, 2023 Signed a five-year capital lease on equipment. The agreement requires annual lease payments of $400,000, with the first payment due immediately. The present value of the five lease payments is $1,214,800 (12 percent is the interest rate). July 2, 2023 December 31, 2023 December 31, 2023 December 31, 2023 January 2, 2033 Paid semi-annual interest and amortized discount by the straight-line method on the 12-percent bonds payable. Accrued semi-annual interest expense and amortized discount by the straight-line method on the 12-percent bonds. Recorded amortization on the leased equipment using the straight-line method (five years). Accrued interest expense at 12 percent on the lease liability. Paid the 12-percent bonds at maturity. (Ignore the final interest payment.) Journalize the transactions of Arthurian Technologies Inc. January 2, 2023: Issued 12-percent, 10-year bonds with a maturity value of $3,000,000. The bonds were sold at 99.50. (Record debits first, then credits. Exclude explanations from journal entries. Round amounts to the nearest dollar.)