On January 31, 2021, Doherty Logistics, Inc., issued five-year, 6% bonds payable with a face value of $6,000,000. The bonds were issued at 94 and pay interest on January 31 and July 31 Doherty Logistics amortizes bond discounts using the straight-line method Read the equiremen a. Record the issuance of the bond payable on January 31, 2021. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Accounts Debit Date Credit Jan 31 b. Record the payment of semiannual interest and amortization of bond discount on July 31, 2021 Journal Entry Date Accounts Debit Credit July 31 c. Record the interest accrual and discount amortization on December 31, 2021. (Do not round Intermediary calculations Only found the amount you enter into the input field to the nearest whole dollar)