select all that apply abc company issues a bond with a face value of $100,000 at par on january 1. abc prepares financial statements only at december 31, so no adjusting entries are made during the year to accrue interest. if the bond carries a stated interest rate of 6% payable in cash on december 31 of each year, the journal entry to record the first bond interest payment includes a of $6,000. (select all that apply.)