ABC Company issued $1,000,000 face value of bonds at 95 on January 1, 2020. The company incurred bond issue costs of $10,000. The bonds are dated January 1, 2020, pay interest semiannually at 10% on June 30 and December 31, and mature in 10 years. Straight-line amortization is used for discounts and premiums. On January 1, 2022, the bonds (entire issue) are called at 98. Required Record all the necessary journal entries on: (a) January 1, 2020 (b) June 30, 2020, and December 31, 2020, (c) January 1, 2022