Caldwell Company computes the following bond interest amortization table for bond 1, 2019. Use the information on this table to answer the questions below Interest Payment Cash Payment Amount $360,000 $360,000 $360,000 $360,000 360,000 $360,000 $360,000 $360,000 Decrease in Discount $87,683 $91,190 $94,838 $98,631 102,577 $106,680 $110,947 $115,385 Book Interest Expense $447,683 $451,190 $454,838 $458,631 $462,577 466,680 $470,947 Date Dec 31, 2019 Dec 31, 2020 Discount 720,247 $629,056 534,219 $435,587 $333,011 Value $11,279,753 $11,370,944 $11,465,781 $11,564,413 $11,666,989 Dec 31, 2021 Dec 31, 2022 Dec 31, 2023 Dec 31, 2024 Dec 31, 2025 Dec 31, 2026 $226,331 $11,773,669 $115,385$11,884,615 $12.000,000 $0 1. 2. What journal entry did Caldwell make on December 31, 2021 to record the third interest payment