On February 1, 2020, Cruz Corp. issued a $900,000, 5% two-year bond at a discounted price of 98 when the market interest rate was 6% on the date of issue. Interest is payable semi-annually each August 1, and February 1. Using the straight-line interest method, prepare the journal entries to record the following events. a. Bond issuance on February 1, 2020: Debit Credit b. First interest payment on August 1, 2020: Debit Credit c. Second interest payment on February 1, 2021: Debit Credit 4. Payoff of bond back to bond holders (please include date)