Cullumber Compary sold $3,230,000,86,10-year bonds on January 1, 2025. The bonds were dated January 1, 2025, and pay interest on January 1. The company uses straight-fine amortization on bond premiums and discounts. Financialstatements are prepared annually. Prepare the journal entries to record the issuance of the bonds assuming they sold at: (2) 101 and (2) 97 . (List all debit entries before credit entries. Credit account titles are automotically indented when amount is entered. Do not indent manually. If no entry Is required, select "No Entry" for the account titles and enter 0 for the amounts. Prepare amortization table for issuance of the bonds sold at 101 for the first three interest payments Preparn arnot tization rable for issuance of the bonds sold at 977 for the first three interest popments. Prepare amortization table for issuance of the bonds sold at 97 for the first three interest paytnents. Prepare the journal entries to record interest expense for 2025 under both of the Wond issuances assuming they sold at: (1) 101 and (2) 97. (Lbt all debit entries before credit entrles. Credit occount vitles are outomatically indented when omount is entered Do not indent manually. If no entry is required, select "Wo Entry" for the account tities and enter O for the amounts.) Show the long-term liabilities balance sheet presentation for issuance of the bonds sold at 101 at December 31,2025. Show the long term liabilities balance sheet presentation for issuance of the bonds sold at 97 at December 31,2025