Acc 201. (based on Appendix 10A) The Wideat Corporation needed funds for a building expanision and lssued bonds of 5100,00007 . January 1, 2023. The bonds carry a cuntractual interest rate of 4% per year, patid afinualy art Decernber 31 and are due in five years, December 31, 2027. The marisef rate of interest at the date of issuance is: 5\%6. The bonds were bstued at a discount for $95,750. Prepare the journal entry for the issuance of the bonds on january 1,2023 : Amortization table (straight-line interest rate method): Lournal entries to record payment of interest and amortization of discount on 12/31/23 and 12/31/2024: Prepare the journal entries on December 31,2027 to (1) record the payment of interest and amortization of discount and (2) the retirement of the bonds payable