On February 1, 2021 Strauss-Lombardi issued 9% bonds, doted February 1, with a face amount of $800,000. The bonds sold for $731364 and mature on January 31, 2041 20 years. The market yield for bonds of similar risk and maturity was 10%. Interest is paid semiannually on July 31 and January 31, Strauss-Lombard's fiscal year ends December 31 Required: 1. to 4. Prepare the Journal entries to record their issuance by Strauss-Lombard on February 1, 2021, interest on July 31, 2021 (at the effective rate). adjusting entry to accrue interest on December 31, 2021 and interest on January 31, 2022. (Do not round your intermediate calculations. Round your final answers to nearest whole dollar. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transactions N 3 Record the issuance of the bond on February 1, 2021. Note: Enter debits before credits. Dato General Journal Dobit Credit February 01, 2021 N 2 3 Record the interest on July 31, 2021 (at the effective rate). Note: Enter debits before credits Date General Journal Dobit Credit July 31, 2021 Record the accrued interest on December 31, 2021. Note: Enter debits before credits, General Journal Debit Credit Date December 31, 2021 Journal entry worksheet