49er Company issues $520,000 10 year, 7% annual bonds on May 1, 2020 at 97. The bonds pay interest on April 30 each year. I provide a partially completed amortization below. Date 5/1/2020 $504,400 4/30/2021 $36,400 $37.507 $1,107 $505,507 4/30/2022 $36,400 $37,590 $1,190 $506,697 Provide the journal entry Information for December 31, 2020 and April 30, 2021 using the table below. DO NOT report a dollar sign in your answer. Round to the nearest whole dollar amount. Only use the abbreviations "DR" or "CR" to designate a debit or credit entry amount 12/31/2020 Account Name Entry Amount DR/CR Discount on Bond Payable $ Interest Expense $ Interest Payable $ 4/30/2021 Account Name Entry Amount DR/CR Cash $ Discount on Bond Payable $ Interest Expense SA Interest Payable $