On January 1, 2020, Vancouver Canucks Co. (VCC) issued $1,000,000 of 10-year, 4% bonds at a price of $1,085,843 with semi-annual interest payments (paid on July 1 and January 1 every year). The market interest rate on that date was 3%. VCC has a December 31 year end. Required: Record the following journal entries: a) The issue of the bonds on January 1, 2020 (1 mark) b) The payment of interest on July 1, 2020 (3 marks) c) The accrual of interest on December 31, 2020 (3 marks) d) Assume now that the bond was issued at a price of $914,157 and the coupon rate was 2% (with the market rate remaining at 3%). Record the payment of interest on July 1, 2020