answer parts a and b please

A firm issued 50 5% $1,000 bonds on January 1, 2020. The bonds pay cash interest annually on December 31 and were issued to yield 6%. The bonds mature December 31, 2024. The firm uses the effective interest method to amortize bond discounts or premiums. Use these facts for the next two problems. What is the carrying value of the bond after the interest payment is recorded on December 31, 2021? o $48,267 O $50,000 O $47,894 O $48,664 O $48,268 The entry to record issuance of the bond on January 1, 2020: VI Increases Assets and Liabilities by $48,267 O Increases Assets and Liabilities by $47,894 o Increases Assets by $50,000, Increases Liabilities by $47,894 and Decreases SE by $2,106 O Increases Assets by $50,000, Increases Liabilities by $48,267 and Decreases SE by $1,733 O Increases Assets and Liabilities by $50,000 IL