Question 21 30 pts Garcia Company started on January 1, 2019. A few years into operations, they realized they should begin issuing bonds. Prepare the journal entries on the books of Garcia Company. (Don't worry about the formatting for your answer here on Canvas. Explain which accounts are debited/credited and for how much, and then show the journal entry in its proper format in the work you submit.) January 1, 2021: Garcia Company issued $100,000, 8-year, 6% bonds at 102. Garcia Company will pay interest annually on January 1. May 1, 2021: Garcia Company issued $50,000, 3-year, 4% bonds at 97. Interest will be paid annually on May 1. December 31, 2021: Record interest for both bonds for 2021. January 1, 2022: Payment of interest on January 1 bond. May 1, 2022: Payment of interest on May 1 bond