2.... (13 Points) On 1/10/2019 "ABC" company issued a $120,000, 12%, 4 years bonds. The bonds pay interest quarterly on 1/1, 1/4, 1/7, and 1/10. The bonds were issued for 136,293.25, since the market rate was equal 8%. On 1/5/2021 the company called 75% of its outstanding at 1022. Required: Based on the above given information, answer the following question: (a) [2 Points] What is the amount of interest expense that must be presented on "ABC" Company income statement for the year ended December, 31, 2019? (b) [2 Points] What is the bond's carrying value that must be presented on the statement of financial position as on December, 31, 2020? (c) [9 Points] Prepare ALL the required journal entries for the year 2021