Question 3 (8 points) On April 1, 2021, Province of Manitoba issued $530,000 of 15 year, 6% bonds at par value. The bonds pay interest semi-annually on October 1 and April 1. Province of Manitoba's year end is December 31 Required: (round all answers to the nearest whole dollar) Prepare the journal entries that Province of Manitoba would make to record: a the issuance of the bonds on April 1, 2021, b. the first interest payment on October 1, 2021, and c. the accrual of interest on December 31, 2021