6) On July 1, 2022, Hollday Season Ltd. (HSL) issued $100,000 of its five year, 7 bonds payable at 98. The bonds were dated July 1,2022 and interest will be paid twice a year on fune 30 and December 31 . Required (17 marks): a) Prepare the journal entry to record the sale of the bonds. b) Prepare a bond amortization table such as the one below. c) Prepare the journal entry to record the first interest payment assuming HSL uses straight-line amortization