Cornerstone Exercise 9-36 Bonds Issued at a Premium (Effective Interest) Cookie Dough Corporation issued $850,000 in 9%, 10-year bonds (payable on December 31, 2030) on January 1, 2021, for $907,759. Interest is paid on June 30 and December 31. The market rate of interest is 8%. Required: Prepare the journal entries for December 31, 2022 and 2023. If required, round your answers to the nearest whole dollar. Dec. 31, 2022 II III Dec. 31, 2023