On January 1, 2021, Fox Corporation issued 7% bonds with a face amount of $1,000,000. The bonds sold for $932,048 and mature in 10 years. The effective interest rate for these bonds was 8%. Interest is paid semiannually on June 30 and December 31. Fox's fiscal year ends on December 31. Fox uses the effective interest method of amortization. (A) Prepare the journal entry to record bond issuance on January 1, 2021. (B) Prepare the entry to record interest on June 30, 2021. (C) Prepare the year-end entry required by Fox on December 31, 2021