On January 31, 2018, Durkin Logistics, Inc., issued ten-year, 8% bonds payable with a face value of $7,000,000. The bonds were issued at 92 and pay interest on January 31 and July 31. Durkin Logistics amortizes bond discounts using the straight-line method. a. Record the issuance of the bond payable on January 31, 2018. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Debit Credit Date Accounts Jan 31 b. Record the payment of semiannual interest and amortization of bond discount on July 31, 2018 Journal Entry Choose from any list or enter any number in the input fields and then continue to the next question 9:03 PM b. Record the payment of semiannual interest and amortization of bond discount on July 31, 2018. Journal Entry Date Accounts Debit Credit July 31 Choose from any list or enter any number in the input fields and then continue to the next