Bramble Corporation sold $3,300,000, 9%, 5-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest on January 1. Bramble Corporation uses the straight-line method to amortize bond premium or discount. Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2022, assuming that the bonds sold at 107. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1 Cash Discount on Bonds Payable Bonds Payable Dec. 31 Interest Expense Discount on Bonds Payable Interest Payable Debit 3,168,000 132,000 323,400 Credit 3,300,000 26,400 297,000 Prepare journal entries to record the issuance of the bonds and bond interest expense for 2022, assuming that the bonds sold at 96. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1 Cash Discount on Bonds Payable Bonds Payable Dec. 31 Interest Expense Discount on Bonds Payable Interest Payable Debit Credit (1) Show the balance sheet presentation for the bond issue at December 31, 2022, using the 107 selling price. BRAMBLE CORPORATION Balance Sheet (Partial) (2) Show the balance sheet presentation for the bond issue at December 31, 2022, using the 96 selling price. BRAMBLE CORPORATION Balance Sheet (Partial) (2) Show the balance sheet presentation for the bond issue at December 31, 2022, using the 96 selling price. BRAMBLE CORPORATION Balance Sheet (Partial) eTextbook and Media List of Accounts