3 Snowfal Inc. issued $200.000, 8% 10 year bonds on January 1, 2022 at 101. Interest is payable semiannually on July 1 and January 1. Snowtal Company uses the effective-interest method of amortization for bond premium or discount. Assume an effective yield of 7%. Write the journal entries for (a) issuance, (b) payment of interest and amortization on July 1, 2022, and (c) accrual of interest and amortization on December 31, 2022. Round to the nearest dollar. 3. Snowfall Inc. issued $200,000, 8%, 10 year bonds on January 1, 2022 at 101. Interest is payable semiannually on July 1 and January 1. Snowfall Company uses the effective-interest method of amortization for bond premium or discount. Assume an effective yield of 7%. Write the journal entries for (a) issuance, (b) payment of interest and amortization on July 1, 2022, and (c) accrual of interest and amortization on December 31, 2022. Round to the nearest dollar. 3