Truestar Communication issue $90,000 of 9%, 10 year bonds payable on August 1, 2012, at par value. Truestar's accounting year ends on December 31. REQUIREMENTS: (1) Journalize the issuance of the bonds on August 1, 2012. (2) Journalize the accrual of interest expense on December 31, 2012. (3) Journalize payment of the first semiannual interest amount on February 1, 2013