Warner Company issued $300,000 par value, 10-year, 6% bonds on February 1, 2022. The bonds are dated January 1, 2022, and pay interest quarterly each March 31, June 30, September 30, and December 31. The bonds are sold at par plus accrued interest because the bonds are sold between interest dates. Requirement Prepare the journal entries required to issue the bonds on February 1, 2022, and record the first interest payment on March 31. First, prepare the journal entry to issue the bonds on February 1, 2022. (Record debits first, then credits. Exclude explanations from any journal entries.) Account February 1, 2022 Now record the first interest payment on March 31. Account March 31, 2022