Blossom Company sold $3,320,000,7%, 10 year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest on January 1. The company uses straight-line amortization on bond premiums and discounts. Financial statements are prepared annually. Prepare the journal entries to record the issuance of the bonds assuming they sold at: (1) 103 and (2) 97. (Credit account titles are automatically Indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit 1 1/1/22 2 1/1/22 e Textbook and Media List of Accounts Prepare amortization table for issuance of the bonds sold at 103 for the first three interest payments. Annual Interest Perlods Interest to Be Paid Interest Expense to Be Recorded Premium Amortization Unamortized Premium Bond Carrying Valu Issue date Prepare amortization table for issuance of the bonds sold at 97 for the first three interest payments. Annual Interest Periods Interest to Be Paid Interest Expense to Be Recorded Discount Amortization Unamortized Discount Bond Carrying Valu Issue date Prepare the journal entries to record interest expense for 2022 under both of the bond issuances assuming they sold at: (1) 103 and (2) 97. (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Date Account Titles and Explanation Debit Credit 1 12/31/22 2 12/31/22 e Textbook and Media List of Accounts Show the long-term liabilities balance sheet presentation for issuance of the bonds sold at 103 at December 31, 2022. BLOSSOM COMPANY Balance Sheet (Partial) Show the long-term liabilities balance sheet presentation for issuance of the bonds sold at 97 at December 31, 2022 BLOSSOM COMPANY Balance Sheet (Partial)