On Jan. 1, 2020 ABC company borrows $800 by issuing a 6-year, 8% 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 Jan 1, CREDIT 2020 $ . DATE Notes Payable Cash Interest Payable Interest Expense Accounts Payable Bonds Payable DEBIT CREDIT Dec 31, 2020 $ e DATE ACCOUNT TITLES DEBIT CREDIT Jan. 13 12021