Ayayai Co. is building a new hockey arena at a cost of $ 2,510,000. It received a downpayment of $ 490,000 from local businesses to support the project, and now needs to borrow $ 2,020,000 to complete the project. It therefore decides to issue $ 2,020,000 of 10%, 10-year bonds. These bonds were issued on January 1, 2019, and pay interest annually on each January 1. The bonds yield 9%. a. Prepare the journal entry to record the issuance of the bonds on January 1, 2019 b. Prepare a bond amortization schedule up to and including January 1, 2023, using the effective interest method c. Assume that on July 1, 2022. Avayal Co. redeems half of the bonds at a cost of $ 1,079,300 plus accrued interest. Prepare the journal entry to record this redemption