Please do all requirements! $($A$-$D$)$

Journalize the following transactions for Rabbit. 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.$)$