Cullumber Electric sold 3,300,000,8%,10-year bonds on January 1, 2020. The bonds were dated January 1 and pay interest annuall on January 1. Cullumber Electric uses the straight-line method to amortize bond premium or discount. The bonds were sold at 104. Prepare the journal entry to record the issuance of the bonds on January 1,2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Prepare a bond premium amortization schedule for the first 4 interest periods. automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.) Show the statement of financial position presentation of the bond liability at December 31, 2021. (Enter accour do not provide descriptive information.)