On January 1, 2019, ABC Corporation sold (issued) $200,000 of its ten-year, 6% bonds payable. at 96. Interest is paid each January 1.+ Record the journal entry for the sale of the bonds. < + Date+ Description+ Debit+ Credit+ Record the journal entry for the accrual of interest on December 31. Assume straight-line amortization. < + Date+ Description+ Record the journal entry for the first payment of interest. Date+ Description+ Debit+ P Credit+ Debit+ Credit+