(8 Points) Assume that on January 1, 2022, Paper Mill, Inc., sells $1,000,000, 10-year, 8% bonds at 98 with interest payable on January 1 of each year. 3. Prepare the joumal entry to record the debt on January 1, 2022. 4. Prepare any adjusting journal entry required on December 31, 2022. 14 Point)