Bond Transactions On January 1, 20Y1, Harrison Heating and Cooling issued a 3-year bond with a 5% stated rate. The bond pays interest annually on December 31. The effective rate of interest on the date of sale was 7%. Harrison's bond interest amortization schedule is as follows: Cash Interest Expense Discount Amortization Date Discount Balance Amount Owed Payment Issuance (1/1/Y1) $5,248 $94.752 End of Year 1 $5,000 $6,633 $1,633 $3,615 $96,385 End of Year 2 $5,000 $6,747 $1,747 $1,868 $98,132 End of Year 3 $5,000 $6,868 $1,868 $0 $100,000 REQUIREMENT 1: Using the following t-accounts, prepare the entries necessary to record the company's 20Y1 bond transactions. Each account title needs to be listed in correct Asset, Liability, and Equity column like we have been doing all semester in the course packet. Enter dollar values with no dollar sign and appropriate commas (e.g. 1,000). Every box in each t-account relates to a separate transaction and every box needs an answer. If there is no dollar value for the box, put a "o" in the space provided. The following account titles may be needed for this problem. Not all of them will be used: Cash, Discount on Bonds Payable, Premium on Bonds Payable, Interest Payable, Interest Expense