Blossom Company issued $499,000,95, 30-year bonds on January 1,2022, at106. Intarst is payabla annually on January 1. Plassom uses straight-line amartization for bond premium or discount. (a) Prapars the journal entry to racord the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) eTextbook and Media List of Accounts Attempts: 2 of 3 used (b) Prepars the journal entry to racord the acerual of intarest and the premium amartization an December 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Blossom Company issued $499,000,95, 30-year bonds on January 1,2022, at106. Intarst is payabla annually on January 1. Plassom uses straight-line amartization for bond premium or discount. (a) Prapars the journal entry to racord the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) eTextbook and Media List of Accounts Attempts: 2 of 3 used (b) Prepars the journal entry to racord the acerual of intarest and the premium amartization an December 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)