"Kick the Budget", a locally famous accounting firm, issues a $15,000, ten-year, 8% bond on January 1, 2021. The bond pays interest semi-annually on June 30th and December 31st. Due to regulatory issues the bond is issued (sold) at par on April 1, 2021. Kick the Budget has a policy of recording accrued interest as Interest expense. What is the journal entry that would be made on April 1, 2021 when the bond is sold? Do not use S, commas, or +/- in your answer. Please do not round intermediary calculations, Round final answer to nearest dollar. For each account please list if it is debit or credit and the amount. For accounts not applicable, please enter 0 Account name Debit or credit Amount Accrued interest payable Bods payable Cash Interest expense