Microsoft Technologies issued $580,000 of 6%, 10-year bonds at par value on October 31, 2020 that pay interest each October 31. The company's year end is December 31. Required: (round all answers to the nearest whole dollar) Prepare the jounal entries that Microsoft Technologies would make to record: a. The issuance of the bond. b. The year end adjusting entry on December 31. c. The first interest payment.