B) Bonds as Debt (20 points) On January 1, 2019, the Villa Marina Corporation issued bonds with par value of $ 1,000,000; 10-year, which pays 12% interest every December 31 and December 30 June. The bond sold for $ 900,000. Any amortization of premium or Discount is based on the straight line method. The Corporation closes books December 31. (Show Computations) Required: Make the entries corresponding to