On January 1, 2019 Crane Corporation issued $610,000,6%,5 year bonds at face value. Interest is payable annually on January 1 . Prepare journal entries to record the (Credit account titles are automatically indented when the amount is entered. Do not indent manualiy. List all debit entries before credit entries:) (a) Issuance of the bonds, (b) Accrual of interest on December 31. (c) Payment of interest on January 1,2020