Ayayai Corporation sold $2,100,000, 6%, 5-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest on January 1. Ayayai Corporation uses the straight-line method to amortize bond premium or discount. Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2022, assuming that the bonds sold at 102. Prepare journal entries to record the issuance of the bonds and bond interest expense for 2022, assuming that the bonds sold at 95. (1) Show the balance sheet presentation for the bond issue at December 31, 2022, using the 102 selling price. (2) Show the balance sheet presentation for the bond issue at December 31, 2022, using the 95 selling price.