On January 1, 2018, IBM sells $2 million of 8% bonds at face value with interest to be paid at the end of each year. Prepare the journal entries and show any changes to assets, liabilities, and shareholders' equity on the following dates: a. January 1, 2018 (the initial bond sale). b. March 31, 2018 (the end of the first quarter). c. December 31, 2018 (the payment of interest at the end of the year; assume that the interest owed for each of the four quarters has been properly accrued).