a. On January 1,201, your firm issues a $15,000,4-year, 5% bond with interest payable annually for $13,056. At the time of the issuance, market rates are 9%. Journalize the issuance of the bond. b. Journalize the first annual interest payment on December 31,20X1. c. Journalize the amortization of the premium/discount on December 31,201. (If necessary, round to the nearest dollar.) d. On January 1,202, the bonds are called at 99 . Journalize this transaction