3. Samna Resorts issued $1,000,000 of 8%, 20-year bonds on January 1, 2020, at 97.82 to yield 9%. Interest is payable semiannually on July 1 and January 1. 6 Marks Prepare the journal entries to record the following. a. The issuance of the bonds. b. The payment of interest and the related amortization on July 1, 2020 c. The accrual of interest and the related amortization on December 31, 2020