On 4/1/2015, Hermann Company issued a 10-year bond with a par value of $400,000 and an annual stated rate of 11%. Interest is paid annually each March 31, and the market rate (yield) is 11%. The company's year-end is 12/31. PART A What journal entry should be recorded on 4/1/2015 for the issuance of the bond? Account No Journal Entry Required PART B What journal entry should be recorded on 12/31/2015 related to the bond? Account No Journal Entry Required PART C What journal entry should be recorded on 3/31/2016 related to the bond? Account No Journal Entry Required Debit Credit Debit Credit Debit Credit