Dean Plumbing issues $1,000,000 face value, non-interest-bearing bonds on December 31, 2018. The bonds are issued at 65 and mature on December 31, 2022. Required Assuming the straight-line amortization method is followed, prepare the journal entry on December 31, 2021. 2021, Dec. 31 Interest Expense Discount on Bonds Payable (Record interest expense)