On September 1, 2021, Wildhorse Corporation issued $650,000 of 10-year, 3% bonds at 97. Interest is payable semi-annually on September 1 and March 1. Wildhorse's fiscal year end is February 28, Is the market rate of interest higher or lower than 3%? Market interest rate is than 3%. Record the issue of the bonds on September 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Sept. 1 (To record issuance of bonds.) Record the accrual of interest on February 28, 2022, assuming the semi-annual amortization amount for this interest period is $1.095. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Feb. 28 (To accrue interest expense.) Record the payment of interest on March 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account tities and enter for the amounts) Date Account Titles and Explanation Debit Credit Mar 1 (To record interest payment.)