Blossom Company issues $4,000,000,10-year, 8% bonds at 94 , with interest payable annually on January 1 . The straight-line method is used to amortize bond discount. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Prepare the adjusting journal entry to record interest expense and bond discount amortization on December 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)