Carla Vista Inc. issues $752,000 of 5-year, 10% bonds on January 1, 2021. The bonds pay interest annually. Prepare the journal entries to record the first three interest payments. Ignore any year-end accruals of interest. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Date Jan. 1. 2022 (To record interest payment.) Jan. 1, 2023 (To record interest payment.) Jan. 1 2024 (To record interest payment.) On January 1, 2021, Oriole Ltd. issued $440,000 of 5%, 5-year bonds. The bonds were issued to yield a market interest rate of 6%. Oriole's year end is December 31. On January 1, 2023 immediately after making and recording the semi-annual interest payment, Oriole redeemed the bonds. A partial bond amortization schedule is presented below. Interest Payment Interest Expense Amortization Semi-Annual Interest Period Jan 1, 2021 July 1, 2021 Jan 1, 2022 July 1, 2022 Jan 1, 2023 11,000 11,000 11.000 11,000 $12,637 12,686 12,737 12,789 $1,637 1,686 1,737 1,789 Bond Amortized Cost $421,234 422,871 424,557 426,294 428,083 Prepare the journal entry to record the redemption of the bonds assuming they were redeemed at 100 on January 1, 2023. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 (To record redemption of bonds.)