On December 5, 1980, Kelso Corporation deposited a deed of trust with the trustee of its bondholders authorizing it to issue $1,000,000 of 10%, 20-year bonds, dated January 1, 1981, and upon which interest is payable cach June 30 and December 31. 1. Complete the 1981 entries for this bond issue. DATE ACCOUNT TITLES AND EXPLANATION DEBIT CREDIT Jan 13 Dec. 2. Post to the T-account below the portions of the above entries that affect bond interest expense and then complete the statement that follows. Bond Interest Expense Kelso Corporation's 1981 income statement should shows of bond interest and its 1982 income statement should show of bond interest expense