• Suppose issued a -year bond with a stated interest rate of % when the market interest rate was%. Assume that the accounting year of ends on . Journalize the following transactions, including an explanation for each entry. a. Issuance of the bond payable on 1, b. Accrual of interest expense on , (rounded to the nearest dollar) c. Payment of cash interest on 1, d. Payment of the bonds at maturity (give the date)