= On January 1,2021, a company-issued $400,000-of 10 -year, 12% bonds at 102 , with interest payable on. July-1 and January.1. The company issues financial statements on June 30 and December-31 (Hint:bond interest-must be accrued on June 30 and December 31 , before being paid-on July 1 and January. 1). This-problem-requires 5 -journal-entries). You may-omit reasons for the journalentries. Skip-a.rowbetween-journal.entries