Athabasca Company sells $100,500 of 19%, 16-year bonds for 97 on April 1, 2020. The market rate of interest required at December 31, 2020 (Record debits first, then credits. Explanations are not required. Hold all decimals for interim calculation Journal Entry 2020 Accounts Debit Credit Dec. 31 20 nterest on that day is 19%. Interest is paid each year on April 1 Athabasca Company uses the straight-line amortization method Write the adjusting entry culations. Round your final answers to the nearest whole dollar.)