Prepare journal entries to record the following transactions relating to long-term bonds of Kirby, Inc (Show your computations). a. On June 1, 2019 Kirby Inc. issued $9.000,000, 5 % bonds for $8,051,000, which includes accrued interest. Interest is payable semiannually on February 1 and August 1 with the bonds maturing in ten years on February 1, 2029. The bonds dated February 1, 2019 are callable at 102. b. On August 1, 2019, Kirby paid interest on the bonds and recorded amortization. Kirby uses the straight-line method.