On AUG 01, 2022, Corp issued $600,000,7%,10-year bonds at face value. Interest is payable annually on AUG 01. Corp's year-end is DEC 31. Interest is still expressed as an ANNUAL rate, 7% per year. Pay attention to the number of months applicable when computing the adjustment. (FYI: count months on your fingers). Instructions Prepare journal entries to record the following events. a) The issuance of the bonds. b) The annual accrual of interest on December 31, 2022. c) The payment of interest on August 1,2023