On March 1, 2021, Stratford Lighting issued 10% bonds, dated March 1, with a face amount of $330,000. The bonds sold for $321,000 and mature on February 28, 2041 (20 years). Interest is paid semiannually on August 31 and February 28. Stratford uses the straight-line method and its fiscal year ends December 31. Required: 1. to 4. Prepare the journal entries to record the issuance of the bonds by Stratford Lighting on March 1, 2021, i