On January 31, 2021, Pristar Logistics, Inc., issued 10 -year, 5% bonds payable with a face value of $5,000,000. The bonds were issued at 95 and pay interest on January 31 and July 31. Pristar Logistics amortizes bond discounts using the straight-line method Read the requirement. 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