On July 1, 2020, Serafina Power Corp. issued 50 $1,000 bonds at par. The bonds have a coupon rate of 4.60% and mature in 10-years. Interest is paid semi-annually on July 1st and January 1st of each year. Serafina has a December 31, 2020 year-end. Required 1: Record the necessary entries on the dates noted below with respect to the issued bonds. Journal entry descriptions are not required. If no entry is required, please Dr. No entry AND Cr. No entry AND include 0 in the amount. Please round your final answer to the nearest whole number and show your work (if applicable). July 1, 2020 Dr. Cr. Supporting Work: December 31, 2020 Dr. Cr. Supporting Work: January 1, 2021 Dr. Cr. Supporting Work: July 1, 2030 Dr. Dr. Cr. Supporting Work: Required 2: What are the current and non-current portions of bonds payable as at December 31, 2020? Current Non-current