On January 31, 2018, Logo Logistics, Inc., issued ten-year, 9% bonds payable with a face value of $12,000,000. The bonds were issued at 96 and pay interest on January 31 and July 31. Logo Logistics amortizes bond discounts using the straight-line method. Read the requirement. 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 Accounts Date Jan 31 N Debit Credit N N b. Record the payment of semiannual interest and amortization of bond discount on July 31, 2018. Journal Entry Accounts Debit Credit Date July 31 L c. Record the interest accrual and discount amortization on December 31, 2018. (Do not round intermediary calculations. Only round the amount you input in the cell to the nearest whole dollar.) Journal Entry Date Accounts Debit Credit Dec 31