On January 1, 20X5, Seymond Corporation issued $100,000 in 10-year, zero-coupon bonds. The interest rate is 5% and Seymond uses the effective interest rate method. Required: A. Record the issuance of the bonds. B. Record the interest accrual on December 31, 20X5. C. Record the interest accrual on December 31, 20X6. Your answers to this open-ended assignment should be placed in the space below this line. Account Name Debit Credit Date Jan. 1, 20X5 B Date Account Name Debit Credit Dec. 31, 20X5 Date Account Name Debit Credit Dec. 31, 20X6