Berj Corporation issued bonds and received cash in full for the issue price. The bonds were dated and issued on January 1 , year 1. Interest is payable at the end of each year. The bonds mature at the end of four years. The following schedule has been partially completed (amounts in thousands): Required: 1. Prepare the journal entry to record the issuance of the bond, without a premium account. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands of dollars.) Journal entry worksheet Note: Enter debits before credits. 2. Prepare the journal entry to record the payment of interest at December 31, year 2 . Use the effective-interest method. Assume that Berj Corporation doesn't use premium account. (Do not round your intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands of dollars.) 2. Prepare the journal entry to record the payment of interest at December 31, year 2 . Use the effective-interest method. Assume that Berj Corporation doesn't use premium account. (Do not round your intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in thousands of dollars.) Journal entry worksheet wote: anter denits aerore creois. 3. What amounts will be reported on the financial statements (statement of financial position, statement of earnings, and statement of cash flows) for year 2? (Do not round your intermediate calculations. Enter your answers in thousands of dollars.) The following account balances were selected from the records of Blake Corporation at December 31 , year 2 , after all adjusting entries were completed: The stock price was $22.77 per share on that date. Required: 1. Identify the amounts that would be reported in the retained earnings column of the statement of changes in equity for year 2. 2. Prepare the sharehoiders' equity section of the statement of financial position at December 31 , year 2