On Jan. 1, 2020 ABC company borrows $800 by issuing a 6-year, 896 bond at face value. Required Prepare the necessary journal entries on the following dates Jan 1, 2020 (issuance of the bond) Dec 31, 2020 (recording of interest) Jan 1, 2021 (payment of interest) DATE ACCOUNT TITLES DEBIT CREDIT Jan 1, 2020 $ DATE ACCOUNT TITLES DEBIT CREDIT Dec 31, 2020 IS DATE ACCOUNT TITLES DEBIT CREDIT Jan. 1, 2021 $ IS