7 points 2. SP Company sold Taka 3,500,000, 8%, 10-year bonds on July 1, 2021. The bonds were dated July 1, 2021 and pay interest July 1 and January 1. SP Company uses the straight-line method to amortize bond premium or discount. Assume no interest is accrued on June 30. Required: (a) Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2021, assuming that the bonds sold at 104. (b) Prepare journal entries as in part (a) assuming that the bonds sold at 98. (c) Refer to the data in (a) above, show balance sheet presentation for the bonds on December 31, 2021. Your