2. On February 1, 2022, Wolf Inc. issued 10% bonds dated February 1, 2022, with a principal amount of $200,000. The bonds sold for $239,588 and mature in 20 years. The effective interest rate for these bonds was 8%. Interest is paid semiannually on February 1 and August 1. Wolf's fiscal year is the calendar year. Required: (Round to the nearest dollar) 1. Prepare the journal entry to record the bond issuance on February 1, 2022. 2. Prepare the entry to record interest on August 1, 2022. 3. Prepare the journal entry on December 31, 2022. 4. Prepare the journal entry on February 1, 2023. 5. Prepare the journal entry on February 1, 2023, if Wolf retires all bonds at 102.50.