Read the requirement.

a$.$ Issuance of the bonds payable at par on July $1,2018$

Journal Entry

b$.$ Payment of the bonds payable at maturity $($give the date$)$

Joumal Entry

Date $,$ Accounts and Explanations

Requirement

Journalize the following transactions for Deer. Include an explanation for each entry.

a$.$ Issuance of the bonds payable at par on July $1,2018$

b$.$ Accrual of interest expense on December $31,2018$

c$.$ Payment of cash interest on January $1,2019$

d$.$ Payment of the bonds payable at maturity $($give the date$)$

$($Record debits first, then credits. Select the explanation on the last line of the journal entry table.$)$