On January 31, 2020, Fernie Sports Cars issued 8-year, 15% bonds with a face value of $130,000. The bonds were issued at 95, and pay interest on January 31 and July 31. Fernie amortizes bonds by the straight-line method. Requirement Record (a) issuance of the bonds on January 31, (b) the semi-annual interest payment and discount amortization on July 31, and (c) the interest accrual and discount amortization on December 31. a. Record the issuance of the bonds on January 31. (Record debits first, then credits. Explanations are not required.) Date January 311 Accounts Debit Credit b. Record the semi-annual interest payment and discount amortization on July 31. (Round your answers to the nearest whole number.) Date July 31 Accounts Debit Credit c. Record the interest accrual and discount amortization on December 31. (Round your answers to the nearest whole number.) Date December 31 Accounts Debit Credit