E14-9 (Entries for Bond Transactions) On January 1, 2015, Osborn Company sold 12% bonds having a maturity value of 800,000 for 860,651.79, which provides the bondholders with a 10% yield. The bonds are dated January 1, 2015, and mature January 1, 2020, with interest payable December 31 of each year. Instructions (a) Prepare the journal entry at the date of the bond issuance. (b) Prepare a schedule of interest expense and bond amortization for 20152017. (c) Prepare the journal entry to record the interest payment and the amortization for 2015. (d) Prepare the journal entry to record the interest payment and the amortization for 2017