Cullumber Company sold $2,000,000,4%,10-year bonds on January 1, 2022. The bonds were dated January 1 and pay interest annually on January 1. Cullumber Company uses the straight-line method to amortize bond premium or discount. The bonds were sold at 101 (a) Prepare the journal entry to record the issuance of the bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manuoliy] Prepare a bond premium amortization schedule for the first four interest periods. Prepare a bond premium amortization schedule for the first four interest periods. Prepare the journal entries for interest and the amortization of the premium in 2022 and 2023 . (Credit occount titles are automatically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem) Prepare the journal entries for interest and the amortization of the premium in 2022 and 2023. (Credit account tities are automatically indented when amount is entered. Do not indent manually. Record joumal entries in the order presented in the problem.)