a) Prepare journal entries for debentures issued at face value. LO3 Eccencia Ltd issued 20008%, 5-year, $1000 debentures dated 1 January 2020 at 100. (a) Prepare the journal entry to record the issue of these debentures on 1 January 2020. (b) Prepare the journal entry to record the first interest payment on 1 July 2020 (interest payable half-yearly), assuming no previous accrual of interest. (c) Prepare the adjusting journal entry on 31 December 2020, to record interest expense b) Journalise private issue of ordinary shares. LO3 On 1 June, Walrus Ltd issues 4800 shares by private invitation at a cash price of $2.50 per share. Journalise the issue of the shares. Journalise cash dividends. LOS Spinning Ltd had 15000 shares issued. On 30 June 2019, a cash dividend of $0.15 per share was declared. The dividend was paid on 31 July 2019. Prepare journal entries to record the declaration and payment of the dividend