21.) On January 1, 2022, Lion Corporation issued $2,000,000 face value, 6% stated, 10 -year bonds at $1,859,528. This price resulted in an effective-interest rate of 7% on the bonds. Lion uses the effective-interest method to amortize bond premium or discount. The bonds pay annual interest on January 1. Required: a.) Prepare the journal entry to record the issuance of the bonds on January 1, 2022. b.) Prepare the journal entry to record the accrual of interest and the amortization of the discount or premium on December 31,2022 . Round your calculations to the nearest dollar. c.) Prepare the journal entry to record the payment of interest on January 1, 2023. d.) Prepare the journal entry to record the accrual of interest and the amortization of the discount or premium on December 31,2023 . Round your calculations to the nearest dollar. e.) Prepare the journal entry to redeem the bonds at the maturity date