adidas issues bonds with the following features on December 31 2020- Par Value $100,000 Issue Price = 103.546 of par value Stated Interest Rate = 12% Market Interest Rate - 10% Interest Dates - 6/30 and 12/31 Bond Date = Dec 31, 2020 Maturity Date = Dec 31, 2022 (2 years) a) Prepare the December 31, 2020 journal entry to record the bond Issuance. Cash Bocco Bonds payable 100.000 b.) Prepare the effective interest amortization schedule: (A) par value X semi-annual contract rate Cash Interest Payment (B) prior (E) X semi-annual market rate Interest Expense (C) - (A)-(B) Premium Amortization ation D) - prior (D) ( Unamortized Premium (E)- par value + D Carrying Value Date 1/30 12181 123 22 c.) Prepare the June 30, 2021 journal entry to record the bond interest payment. d.) Prepare the December 31, 2021 journal entry to record the bond interest payment. e.) Prepare the June 30, 2022 journal entry to record the bond interest payment. 1.) Prepare the December 31, 2022 journal entry to record the bond interest payment, - Prepare the December 31, 2022 lournal entry to record the lump sum payment at maturity