Athabasca Company sells $100,200 of 12%, 22-year bonds for 95 on April 1, 2020. The market rate of interest on that day is 12.50%. Interest is paid each year on April 1. Athabasca Company uses the straight-line amortization method. On December 31, 2020, Athabasca Company made the following adjusting entry: (Click the icon to view the journal entry.) Write the journal entry required at April 1, 2021. (Record debits first, then credits. Explanations are not required. Round your answers to the nearest whole dollar.) Journal Entry 2021 Accounts Debit Credit Apr. 1