On Jantary 31, 2018, Daughtry Logistics, ine, issued ten-year, 12%6 bonds payable with a tace value of $5,000.000. The bonds were istuod at 98 mad pay interest on January 31 end July 31. Daughiry Logistics amortizes bond ditcounts using the ttright-line method. Rend the regisinement. a. Fencord the issuance of the bond payabis on January 31. 2018. (Fecotd debits fint, then credits. Exclude explanations from ariy joumal entries ) Record the issuance of the bond payable on January 31, 2018. (Record debits first, then credits. Exclude explanations from any joumal entries.) Requirement 1. Record (a) the issuance of the bonds on January 31, 2018, (b) the semiannual interest payment and amortization of the bond discount on July 31, 2018, and (c) the interest accrual and discount amortization on December 31, 2018