10 On 7/1/21. ABC sold 109 bonds having a maturits value of $1,000,000 for $1.081,105, resulting in an effective yield of 8%. The bonds are dated 7/1/21, and mature 7/1/26. Interest is payable semissomally on July 1 and January 1. ABC uses the effective interest method of amortization for bond premium or discount. Record the adjusting easy for the accrual of interest and the related amortization on 12/31/21 Hint: Develop an abbreviated amortization schedule to securely determine the mesest expense