On January 31, 2021, Durkin Logistics, Inc., issued ten-year, 10% bonds payable with a face value of $13,000,000. The bonds were issued at 95 and pay interest on January 31 and July 31. Durkin Logistics amortizes bond discounts using the straight-line method. Read the requirement. a. Record the issuance of the bond payable on January 31, 2021. (Record debits first, then credits. Exclude explanations from any journal entries.) Requirement 1. Record (a) the issuance of the bonds on January 31, 2021, (b) the semiannual interest payment and amortization of the bond discount on July 31, 2021, and (c) the interest accrual and discount amortization on December 31, 2021. c. Record the interest accrual and discount amortization on December 31, 2021. (Do not round intermediary calculations. Only round the amount you enter into the input field to the nearest whole dollar.)