21.) On Jahuary 1,2022 , Liog Coeporation itaped $2,000,000 foce value, 6\%o rated. I 0 year bonals at 51,859,528. This price resulted in an effective+interest tate of T96 on the bonids. Lion oses the cffective-interest method to amtortize boed premium of discount. The bonds pay annaal isserest on January it. Requited: a.) Prepare the journal entry to record the issaance of the bonds on January 1, 2022 . b.) Peepare the jourmal entry to recoqd the accrual of inseres and the umontizanion of the discount or nremium on December 31, 2022. Round your calculations to the theareat dollar. c.) Prepare the jouimal entry to record the payment of interest on January 1. 2023. d.) Prepare the journal entry to record the accrual of inerest and the anortization of the discount oc premium on December 31,2023 . Round your calculations to the nesrest dollar: c.) Prepare the joumal entry to redoem the bonds at the maturity date