On February 1, Langley Logistics Inc. issues 20-year, 12 percent bonds payable with a maturity value of $12,000,000. The bonds sell at par and pay interest on January 31 and July 31. Required a. Record the issuance of the bonds on February 1. (Record debits first, then credits. Exclude explanations from the journal entry.) Journal Entry Date Accounts Debit Credit Feb. 1 b. Record the semi-annual interest payment on July 31. (Round your answer to the nearest whole dollar.) Journal Entry Date Accounts Debit Credit Jul. 31 c. Record the interest accrual on December 31. (Round your answer to the nearest whole dollar.) Journal Entry Date Accounts Debit Credit Dec. 31